https://www.taxtmi.com/caselaws?id=252983 Old and used propping pipes classified under CTH 7308 4000 were treated as equipment used for scaffolding, shuttering and propping, and therefore as capital goods under the Foreign Trade Policy 2004-09. Because second-hand capital goods are freely importable and the goods were imported for use in construction service, confiscation was not justified and the associated redemption fine and penalty were set aside. en-us Fri, 09 May 2014 00:00:00 +0530 Wed, 26 Nov 2014 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252983 Old and used propping pipes classified under CTH 7308 4000 were treated as equipment used for scaffolding, shuttering and propping, and therefore as capital goods under the Foreign Trade Policy 2004-09. Because second-hand capital goods are freely importable and the goods were imported for use in construction service, confiscation was not justified and the associated redemption fine and penalty were set aside. Case-Laws Customs Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252983