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1. Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

2. The case pertains to the valuation and classification of imported goods as old and used second-hand goods or unused new goods. The key points are: The Chartered...

3. 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...

4. Confiscation of imported goods - Old/Used Analogue Photocopiers and Old/Used Digital Multi functional (Print and Copying) Machines - DGFT notification No.31/2005 dated...

5. Import of parts of old and used photocopier machines - the subject goods are not complete second hand photocopiers but they are parts of old and used photocopier...

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. 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...

8. Prohibited goods - import of old and used furniture, not more than 10 years old - furniture would fall under the category of capital goods used for providing services -...

9. Customs broker licence revocation - importer engaged appellant to file import bill of entry but appellant used another broker's credentials instead of its own - imported...

10. Import of multifunctional devices (MFDs) from Canada - second-hand machines - 40 machines are treated as hazardous waste - the MFDs, should have been functional/capable...

11. 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...

12. 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...

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

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

15. Reversal of Input tax Credit - on purchase of R.E.P. license - the assessee-dealer had purchased import license from another person after paying the taxes as was...