Import of old and used parts of plate leveler machines - ...

Old Machine Parts Freely Importable: Customs Misclassified Non-Capital Goods, Confiscation u/s 111(d) Unjustified.

October 19, 2023

Case Laws Customs AT

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 seen that paragraph 2.31 of the Foreign Trade Policy restricts ‘second hand goods other than capital goods’ and, as it is not the case of customs authorities that these are not ‘capital goods’, the impugned goods would be freely importable. Consequently, confiscation under section 111(d) of Customs Act, 1962 lacks authority of law. - AT

View Source

← Previous Next →

Import of old and used parts of plate leveler machines - ...

Old Machine Parts Freely Importable: Customs Misclassified Non-Capital Goods, Confiscation u/s 111(d) Unjustified.

October 19, 2023

Case Laws Customs AT

You may also like:

Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

Disallowance of MODVAT Credit - Charging machine - Capital goods -Charging machine and lathe machine are qualified as capital goods and squarely covered under the of...

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,...

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...

Capital expenditure - Disallowance of Expenditure on machines - Spare part or machine itself - No material has been brought to show by the revenue that the TUP is not a...

Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

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

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...

Confiscation of goods - import of e-rickshaw in CKD condition without battery - requirement to produce the ‘Type Approval Certificate’ under the provisions of Rule 126...

The case involves a dispute over whether imported goods qualify as 'Capital Goods' for exemption under a customs notification. The Revenue alleged that the imports did...

CENVAT Credit - use of Capital goods in different premises - The machine was used by appellants for the production of final products. Thus the activity of appellants in...

Nature of expenditure - current repairs - Replacement of an old machine with a new one would constitute the bringing into existence of a new asset in place of the old...

Import of Old machine - From the year of introduction alone it cannot be concluded that the machine is not manufactured in the previous year.Therefore, merely on...

Compounding of offence - restricted goods or prohibited goods - import of Gold - when ‘restricted goods’ in absence of proper authorization cannot be treated as...

Import of video cassette blanks - the goods are correctly classifiable under Exim Code No.852390 03.20 and as such freely importable - AT

Quick Updates: