https://www.taxtmi.com/caselaws?id=116868 Import of second-hand capital goods required reconsideration because the appellate authority had not properly examined whether the goods fell within Section 111(d) of the Customs Act, 1962, including the concepts of imported goods, attempted import, and goods brought into Indian customs waters for import. The relevant date for determining whether the shipment pursuant to the purchase order amounted to an attempted import before the new import policy took effect was not analysed. The matter was remitted for fresh adjudication after hearing both sides on the import policy issue and the resulting confiscation and penalty. en-us Mon, 12 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 14:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116868 Import of second-hand capital goods required reconsideration because the appellate authority had not properly examined whether the goods fell within Section 111(d) of the Customs Act, 1962, including the concepts of imported goods, attempted import, and goods brought into Indian customs waters for import. The relevant date for determining whether the shipment pursuant to the purchase order amounted to an attempted import before the new import policy took effect was not analysed. The matter was remitted for fresh adjudication after hearing both sides on the import policy issue and the resulting confiscation and penalty. Case-Laws Customs Mon, 12 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116868