CESTAT overturned confiscation and penalties regarding imported ...

Data Processing Servers Ruled Exempt Under CTH 84714190, Tribunal Sets Aside Penalties and Confiscation Orders

January 31, 2025

Case Laws Customs AT

CESTAT overturned confiscation and penalties regarding imported data processing servers. The tribunal distinguished servers from automatic data processing machines, ruling they are properly classified under CTH 84714190 and eligible for exemption under N/N 24/2005-Customs. The DGFT restrictions on computers do not apply to servers. The tribunal rejected allegations of misdeclaration, finding undeclared items were integral server components included in declared value. Penalties of Rs. 20 lakhs under Section 112(a)(i) and Rs. 30 lakhs under Section 114AA were set aside as the goods were not restricted and no misdeclaration occurred. The appeal was allowed with confiscation order vacated.

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CESTAT overturned confiscation and penalties regarding imported ...

Data Processing Servers Ruled Exempt Under CTH 84714190, Tribunal Sets Aside Penalties and Confiscation Orders

January 31, 2025

Case Laws Customs AT

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