https://www.taxtmi.com/caselaws?id=212729 Used imported pipes were treated as restricted goods because photographs and independent panchanama evidence showed them to be used in nature, and the importer failed to prove that they qualified as capital goods under the Foreign Trade Policy 2004-2009. On that basis, confiscation was sustained. The monetary sanctions were then moderated because the facts suggested possible dual use of the consignment, so redemption fine and penalty were reduced while the restriction finding remained intact. en-us Fri, 16 Mar 2012 00:00:00 +0530 Sat, 21 Apr 2012 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212729 Used imported pipes were treated as restricted goods because photographs and independent panchanama evidence showed them to be used in nature, and the importer failed to prove that they qualified as capital goods under the Foreign Trade Policy 2004-2009. On that basis, confiscation was sustained. The monetary sanctions were then moderated because the facts suggested possible dual use of the consignment, so redemption fine and penalty were reduced while the restriction finding remained intact. Case-Laws Customs Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212729