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1. Restriction on Import of second hand goods - import of second hand video cameras - According to the appellant, the imported goods would fall within the definition of...

2. Confiscation of goods - redemption fine and penalty - Import of second hand Cannon MFD (Digital Multifunctional devices) printers - in view the fact that the Chartered...

3. Confiscation of goods - Goods imported under advance license - Act of fraud established - AT

4. Levy of Redemption Fine and penalty - Confiscation of imported goods - The goods imported were restricted goods and could have been imported on the basis of the Licence...

5. Confiscation of the imported goods - used hand tools - "Capital Goods" or not as per para-9.12 of Foreign Trade Policy - appellant did not have licence to import such...

6. Seeking release of goods - goods imported freely or not - Second hand Multifunction Print and copying machines - In the Notification No.5/2015-2020, dated 07.05.2019,...

7. Confiscation - import of restricted item without required license - When the goods enter into territorial water of India that is the stage of completion of import into...

8. Enhancement of value - old and used worn clothing, completely fumigated - Confiscation - The Tribunal referred to a previous case where it was observed that Section...

9. Import of old and used parts of plate leveler machines - requirement of possession of valid licence for import - The goods are admittedly of ‘1942 vintage’ and it is...

10. Imposition of redemption fine - import of Limestone Blocks - imported goods not covered by the license - confiscation of goods - The Tribunal observed the circumstances,...

11. Enhancement of value of imports - Every second hand goods varies from each other depending upon the duration of use, manner of use and condition of the machine therefore...

12. Confiscation of imported used tyres - imposition of redemption fine and penalty - Considering the fact that the goods are not prohibited to import, the redemption fine...

13. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

14. Licensing of import of Marble Blocks - The Notification not only provides for the scheme of licensing but allows the license to be issued subject to actual user...

15. 100% EOU - Absolute Confiscation - import of restricted item - R-22 Gas - Import shall be governed by the valid license existing at the time of import of goods,...