https://www.taxtmi.com/caselaws?id=4662 A Software Technology Park unit approved by the Government of India was treated as eligible to import second-hand goods without a separate import licence under Para 6.3 of the EXIM Policy, provided the goods were not prohibited. Applying an earlier Tribunal ruling, CESTAT held that the absence of prohibition meant the foundation for confiscation and penalty could not survive. The appeal was allowed, and consequential relief followed. The decision confirms that a Software Technology Park unit may import non-prohibited goods without obtaining a separate licence under the applicable policy. en-us Wed, 27 Feb 2008 00:00:00 +0530 Sat, 19 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4662 A Software Technology Park unit approved by the Government of India was treated as eligible to import second-hand goods without a separate import licence under Para 6.3 of the EXIM Policy, provided the goods were not prohibited. Applying an earlier Tribunal ruling, CESTAT held that the absence of prohibition meant the foundation for confiscation and penalty could not survive. The appeal was allowed, and consequential relief followed. The decision confirms that a Software Technology Park unit may import non-prohibited goods without obtaining a separate licence under the applicable policy. Case-Laws Customs Wed, 27 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4662