Exemption from duty liability – Actual user condition - import ...

Stone Crusher Import Violates End-Use Condition, Faces Confiscation u/s 111(o) of Customs Law.

September 17, 2013

Case Laws Customs AT

Exemption from duty liability – Actual user condition - import of cone type stone crusher - use in construction of roads - the end-use condition relating to the goods stands clearly violated -they were rightly liable to confiscation under the provisions of section 111(o). - AT

View Source

← Previous Next →

Exemption from duty liability – Actual user condition - import ...

Stone Crusher Import Violates End-Use Condition, Faces Confiscation u/s 111(o) of Customs Law.

September 17, 2013

Case Laws Customs AT

You may also like:

The CESTAT held that the customs authorities lacked the legal authority to impose duty liability or confiscate the salvage equipment imported for the MSC Chitra incident....

Confiscation - import of restricted items - rejection of value - as the importer had tried to import the restricted goods in violation of the provisions of the ITC(HS)...

This case deals with the valuation of 'rough diamonds' imported into India and the subsequent discrepancy between the declared value and the reassessed value by customs...

Transhipment of goods - Goods Imported (Conditions of Transhipment) Regulations, 1995 - no confiscation could have been ordered under Section 111(d) and (f) of the...

The appellant imported capital goods under an EPCG (Export Promotion Capital Goods) license issued by the DGFT (Directorate General of Foreign Trade). The department...

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

Goods imported into a Free Trade and Warehousing Zone (FTWZ) by an entity based in Hong Kong were alleged to be non-compliant with Foreign Trade Policy (FTP) and other...

Penalty of Rs. 40 lakhs under Section 112(b)(i) of the Customs Act - Smuggling - foreign origin gold - The confiscation of gold under the facts and circumstances is bad...

Absolute Confiscation - import of shoes - mis-declaration of the goods in terms of quantity and value - the impugned goods have violated the IPR and the import of these...

Levy of ADD - imported stainless steel CR Coils having width less than 1280 mm - The act of re-export of the goods subsequent to import by mis-declaring/non-declaring...

Smuggling - Gold bars - concealment in the baggage - the applicant crossed the green channel without declaring the impugned articles in his possession in the Customs...

Confiscation - redemption fine - penalty - Misdeclaration of quantity and value of imported goods - the goods were found to be in excess of the entry made i.e. the bill...

Confiscation - Foreign marked gold bars - Unless this condition of the import (only by a notified agency) is fulfilled, gold is a prohibited good. The appellant also...

Classification dispute involving imported SVPS Chillers - whether to be classified under CTH 84198940 or not, and eligibility for exemption notification dated 17.03.2012....

The appellant imported goods declared as 'Low Aromatic White Spirit' classifiable under Customs Tariff Heading (CTH) 2710 1990, while the adjudicating authority...

Quick Updates: