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2018 (8) TMI 1701 - CESTAT MUMBAIImport of restricted goods - second-hand goods, other than capital goods - Confiscation - redemption fine - penalty - Held that:- Though the importer had declared the goods to be ‘secondary and defective’, the examination report indicates that these were also not new goods. Furthermore, the report of the Chartered Engineer is categorical in taking note of the welding on several pipes which would indicate that these had been previously utilized before export. Therefore, there can be no doubt that the goods are ‘used’ as contemplated for restriction in para 2.31 of the Foreign Trade Policy 2015-2020. However, the import of the goods does not pose any threat to the safety of the citizenry of the country, these are also not prohibited goods. Accordingly, while upholding the confiscation of the imported goods, the same is allowed to be redeemed to be cleared for home consumption on payment of fine of ₹ 50,000/- - penalty is also reduced to ₹ 25,000/-. Appeal allowed in part.
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