https://www.taxtmi.com/caselaws?id=116687 The Appellate Tribunal CESTAT, CHENNAI upheld the decision of the Commissioner (Appeals) in favor of the respondents in a case concerning the confiscation of imported printed polybags with hangers for export without a Specific Import Licence (SIL). The Tribunal found that since the polybags were already stamped with the buyer's logo and intended solely for export with garments, they were not considered consumer goods for sale in India, thus not requiring SIL. The Tribunal rejected the Revenue's appeal, emphasizing that the imported goods did not necessitate any import license. en-us Wed, 14 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 17:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116687 The Appellate Tribunal CESTAT, CHENNAI upheld the decision of the Commissioner (Appeals) in favor of the respondents in a case concerning the confiscation of imported printed polybags with hangers for export without a Specific Import Licence (SIL). The Tribunal found that since the polybags were already stamped with the buyer's logo and intended solely for export with garments, they were not considered consumer goods for sale in India, thus not requiring SIL. The Tribunal rejected the Revenue's appeal, emphasizing that the imported goods did not necessitate any import license. Case-Laws Customs Wed, 14 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116687