Goods imported into a Free Trade and Warehousing Zone (FTWZ) by ...

Importing Used Computer Parts into SEZ Allowed; Confiscation and Penalty Under Customs Act Overturned.

November 16, 2024

Case Laws Customs AT

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 laws. The Tribunal held that import of 'old and used computer parts' is not barred from being brought into a special economic zone (SEZ). No bill of entry was filed, and there was no evidence of intent to clear goods into the domestic tariff area (DTA) inappropriately. SEZs are deemed outside the customs territory under the Special Economic Zone Act, 2005. The Customs Act, 1962 applies only for imports contrary to authorized operations or upon removal from SEZ without paying duty or violating import prohibitions. The Special Economic Zone Act prevails in case of conflict. The finding of confiscation u/s 111 of Customs Act and penalty u/s 112 were erroneous. The impugned order was set aside, and the appeal was allowed.

View Source

← Previous Next →

Goods imported into a Free Trade and Warehousing Zone (FTWZ) by ...

Importing Used Computer Parts into SEZ Allowed; Confiscation and Penalty Under Customs Act Overturned.

November 16, 2024

Case Laws Customs AT

You may also like:

The case pertains to the import of restricted goods, specifically marbles and mosaics, under the Import Policy at a value lower than the Minimum Import Price notified by...

Import of Parts of Computers - denial of exemption on the ground that the Notification applies to Central Processing Unit (CPU) and not to Parts of Computers - Tribunal...

Absolute confiscation - Import of industrial composite solvent - prohibited goods - There is no allegation that the import was not bona fide and the Appellant knowingly...

Absolute Confiscation - penalty - import of old and used Digital Multifunctional Devices (MFDs) with standard accessories from Singapore - the goods (MFDs) are not...

Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

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

CESTAT Mumbai held that confiscation of imported goods and imposition of penalty u/s 112(a) of Customs Act for forged Special Import Licenses lacked clear evidence...

Re-import of goods/equipment from a SEZ/FTWZ to DTA - Under the SEZ Act, 2005 read with SEZ Rules, 2006, words 'import' and 'procure' have been assigned different...

Imported material diverted to unit other than permitted unit, resulting in contravention of import-export policy provisions. Goods held liable for confiscation u/s 111...

The case involved the scope for retention of penalty u/s 112 of Customs Act, 1962 after liability to confiscation was set aside. Confiscation pertains to goods, while...

CESTAT Bangalore held that goods of foreign origin imported for repairs and return are eligible for exemption under the Notification No.153/1994. The appellant imported...

Confiscation of imported liquor cases, imposition of penalties, and demand of duty. The Tribunal held that there was no intentional misdeclaration or fraudulent intent...

Exemption from payment of customs duty, IGST and compensation cess - Re-import of goods/equipment from a SEZ/FTWZ to DTA - It is also important to note that activity of...

Depreciation of printers @ 60% - computer accessories and peripherals such as printers, scanners and servers form an integral part of the computer system and they cannot...

AAR held that the benefit of exemption under Sl. No. 5D(b) of Notification No. 57/2017-Customs shall be available for import of inputs or parts intended for use in...

Quick Updates: