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.

View Source

← Previous Next →

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

You may also like:

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

The case involved the classification of imported consignments u/s CTH 5903 or CTH 5407. CESTAT held that goods were not classifiable u/s CTH 54071094. No...

The appellant availed CENVAT credit prior to registration. The department demanded interest on such credit, which was held impermissible as no demand for recovery of...

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

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

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

Classification of imported Vitamin AD3 (1000:200) IU/G (Feed grade/Feed additive) under the Customs Tariff Heading (CTH). The Supreme Court has reiterated that the HSN...

The appeal pertains to the classification of imported Clear Float Glass (CFG) under the appropriate Customs Tariff Heading (CTH). The key issues addressed are: (1)...

Penalty u/r 26(1) of Central Excise Rules, 2002 - charge of abating the evasion of duty by the Main Party - The appellant argued that since the main party's case of duty...

The CESTAT held that empty cylinders along with valves imported by the Appellant for use in ambulances to carry medical grade oxygen are correctly classifiable under CTH...

Classification of micronutrient fertilizers - Presence of nitrogen as a chelating agent - essential constituent - In this remand back case from the Supreme Court, the...

Penalty under Rule 25 of the Central Excise Rules, 2002 - Contravention of Rule 8(3A) - penalty under Rule 25 is not permissible, but penalty under Rule 27 is to be imposed - AT

Classification dispute over imported goods SCRIPTANE PW 28/32H (Petroleum Hydro-treated Middle) - whether under CTH 2709 or 2710 - eligibility for exemption under...

Classification of imported goods - Computer with CPU, ICB, Mouse & Monitor - Portable automatic data processing machine have weight not more than 10 kgs(CTH 847130) or a...

Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

Quick Updates: