Home Case Index All Cases Customs Customs + AT Customs - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 760 - AT - CustomsImport of restricted goods - old and used photocopiers - confiscation - penalty - Held that: - the import of photocopiers had become restricted only after 19.10.2005. Goods imported herein have been done by a Bill of Entry filed on 27.04.2004. This being the case, they cannot be confiscated for want of a specific import licence and accordingly, the provisions of section 111 (d) will not be applicable in this matter. The interests of justice would be adequately served in this case by reducing the redemption fine imposed under section 111 (m) to ₹ 3,00,000/- and penalty imposed u/s 112 (a) ibid to ₹ 2,00,000/- - appeal allowed in part.
|