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2017 (9) TMI 1208 - AT - CustomsConfiscation - requirement of import license - Held that: - the imported material is plastic, waste and scrap and would be covered by the above public notice. This has been confirmed by way of test report of CIPET, Bhopal. Hence, the imported goods require an import licence which was not produced by the appellant - confiscation upheld. It is further seen that the appellants have also mis-declared the value of the imported goods resulting in liability for confiscation in terms of Section 111 (m). Waste and scrap of plastics are appropriately classifiable under CTH 3915 and not under 3901 as claimed by the appellant. Goods also will not be entitled to concessional duty under N/N. 12/2012 dated 17.03.2012. Appeal dismissed - decided against appellant.
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