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Customs - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Import of machines - Actual user conditions - The imported ...

Customs

June 7, 2018

Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import Violation of the condition.

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  1. Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

  2. Import of secondhand digital multifunction print and copying machines - There is a clear distinction between machines and assemblies - Not a restricted item. - HC

  3. Benefit of exemption from customs duty - Uninterrupted Power Supply - The applicant has wrongly interpreted the notification by stating that UPS proposed to be imported...

  4. Manufacturing of gutkha - Installation of two packing machines whereas only one machine was declared - mere installation is sufficient - Rule implies that use and...

  5. Import of car subject to actual user condition - revenue contended that car imported under EPCG scheme was registered as private vehicle in non-transport/non commercial...

  6. Classification of imported goods - Monotype Machine - eligibility of exemption N/N. 114/80-Cus - the machine imported namely Monotype Machine imported by the appellant...

  7. Import of road construction machines - Benefit of exemption - Actual user conditions - requirements of a valid contract for road construction. - The Tribunal...

  8. Denial of the benefit of exemption - Goods imported not used for intended purpose - the expression "for use" must mean "intended for use".

  9. Import of goods - whether scrap or parts of machine - It was well settled law that the goods had to be assessed in the condition in which they were imported - Even if...

  10. Anti dumping duty - Import of injection moulding machines - Import of 2 injection moulding machines treated as import of 3 injection moulding machines - Penalty u/s 114A...

 

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