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The CESTAT allowed the appeal of an SEZ unit against confiscation of imported second-hand computer parts alleged to be undeclared as old and used. The Department contended import restrictions under Foreign Trade Policy applied, citing incomplete declarations and discrepancies in bills of entry. However, the Tribunal found no evidence that the appellants knowingly misdeclared the goods. The goods were exported after customs clearance with accepted descriptions, negating the Department's claim that the import declarations were incorrect. The Tribunal emphasized that the SEZ unit's duty payment on clearance to DTA precludes any benefit from misrepresenting goods as new. Given the lack of proof of intentional misdeclaration and the factual matrix differing from precedent cases, the impugned confiscation order was set aside, and the appeal was allowed.
The CESTAT allowed the appeal of an SEZ unit against confiscation of imported second-hand computer parts alleged to be undeclared as old and used. The Department contended import restrictions under Foreign Trade Policy applied, citing incomplete declarations and discrepancies in bills of entry. However, the Tribunal found no evidence that the appellants knowingly misdeclared the goods. The goods were exported after customs clearance with accepted descriptions, negating the Department's claim that the import declarations were incorrect. The Tribunal emphasized that the SEZ unit's duty payment on clearance to DTA precludes any benefit from misrepresenting goods as new. Given the lack of proof of intentional misdeclaration and the factual matrix differing from precedent cases, the impugned confiscation order was set aside, and the appeal was allowed.
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