Import of Used Machinery: High Court confirms one machine in three consignments. The High Court of Bombay dismissed the appeal by the Commissioner of Customs challenging an order regarding the import of a 'used horizontal boring ...
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Import of Used Machinery: High Court confirms one machine in three consignments.
The High Court of Bombay dismissed the appeal by the Commissioner of Customs challenging an order regarding the import of a "used horizontal boring machine in dismantled condition" in three consignments. The Court confirmed that the goods imported in the three consignments represent one machine, rejecting the revenue's claim that they were parts of second-hand capital goods. The appeal was dismissed for lack of merit.
The High Court of Bombay dismissed the appeal by the Commissioner of Customs challenging an order regarding the import of a "used horizontal boring machine in dismantled condition" in three consignments. The Court confirmed that the goods imported in the three consignments represent one machine, and rejected the revenue's contention that they were parts of second-hand capital goods. The appeal was dismissed as there was no substance in it.
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