https://www.taxtmi.com/caselaws?id=124963 The Tribunal upheld the Commissioner (Appeals) decision regarding the imported old and used lockers, classifying them as capital goods and importable without a license under para 2.17 of the Exim Policy. The Tribunal rejected the Department's appeal, finding the value enhancement lacked a reasonable basis. The lockers were deemed intended for rendering service, not personal use, supporting the respondent's position. The Tribunal concluded that the Commissioner's decision was sound, ultimately dismissing the Department's appeal. en-us Fri, 19 Sep 2008 00:00:00 +0530 Wed, 17 Oct 2012 15:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124963 The Tribunal upheld the Commissioner (Appeals) decision regarding the imported old and used lockers, classifying them as capital goods and importable without a license under para 2.17 of the Exim Policy. The Tribunal rejected the Department's appeal, finding the value enhancement lacked a reasonable basis. The lockers were deemed intended for rendering service, not personal use, supporting the respondent's position. The Tribunal concluded that the Commissioner's decision was sound, ultimately dismissing the Department's appeal. Case-Laws Customs Fri, 19 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124963