https://www.taxtmi.com/caselaws?id=1193 Imported second-hand gas cylinders were examined under the Gas Cylinder Rules, 2004 and the relevant licences. The tribunal treated Rule 45 as governing filling and post-import handling, not the basic legality of import, and accepted that the cylinders met Rule 3 and Schedule I requirements with licence-based approval from the competent authority. On that basis, confiscation and penalty for alleged regulatory contravention were unsustainable. It further held that both the empty Faber cylinders and the Chesterfield cylinders containing nitrogen traces were covered by the licences and could be cleared for home consumption on payment of duty, with verification of serial numbers where necessary. en-us Thu, 11 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1193 Imported second-hand gas cylinders were examined under the Gas Cylinder Rules, 2004 and the relevant licences. The tribunal treated Rule 45 as governing filling and post-import handling, not the basic legality of import, and accepted that the cylinders met Rule 3 and Schedule I requirements with licence-based approval from the competent authority. On that basis, confiscation and penalty for alleged regulatory contravention were unsustainable. It further held that both the empty Faber cylinders and the Chesterfield cylinders containing nitrogen traces were covered by the licences and could be cleared for home consumption on payment of duty, with verification of serial numbers where necessary. Case-Laws Customs Thu, 11 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1193