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2018 (1) TMI 129

Duty-free import in terms of the N/N. 52/2003 - Fire fighting equipments - Smoke detectors - Micro perforated fiber sheets - Cafeteria tables - whether these goods would be covered for duty-free import in terms of the N/N. 52/2003? - Held that: - there is no dispute to the fact that the goods have been covered by valid certificate from the STPI and also the goods were still found in the bonded war .....

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and eligible for duty-free import of various goods in terms of Customs Notification No.52/2003 dt. 31/03/2003. The dispute is with reference to the following goods: i. Fire fighting equipments, ii. Smoke detectors, iii. Micro perforated fiber sheets and iv. Cafeteria tables. The above goods were imported by the appellant and were allowed duty-free clearance on the basis of the certificate issued b .....

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nds were raised by the Department subsequently to that even though such goods were still found in their bonded warehouse. He submitted that once the goods are imported with valid certificate, subsequently the benefit cannot be denied. He also relied on the decision of the Tribunal in the case of Accenture Services Pvt. Ltd. reported as 2007-TIOL-1881-CESTAT-BANG in which the Tribunal observed as f .....

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om security. In the present case, the equipments imported are primarily meant to keep the premises of the software safe and this has a bearing on security. For example, when there is fire, it should be immediately detected. We cannot say that the principles of safety have nothing to do with security. In our view, safety is a part of security, therefore, one cannot take a very narrow view and deny .....

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me infructuous. Therefore, we dismiss the Revenues appeal." As above, the Tribunal has held that once the approval has been taken from the STPI authorities, for import of certain goods, the benefit of duty free clearance has to be necessarily given by the Customs authorities. In case the Customs Department was of the opinion that the benefit is not entitled for certain goods, it is necessary .....

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