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2018 (6) TMI 205 - AT - CustomsImport of unused goods - Secondary Second Choice Carbon Steel Pipes in Mix Size Mix Thickness - restricted item or not? - no Confiscation - Redemption fine - penalty - Held that:- In terms of FTP Policy the restriction was in respect of “ all second hand goods, except second hand capital goods are restricted for import and are allowed to be imported only in accordance with provisions of FTP, ITC (HS), HBPV1, Public notice or an authorization issued in this regard. The second grade pipes cannot be termed as second hand as the pipes had remained unused. Appeal dismissed - decided against Revenue.
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