https://www.taxtmi.com/caselaws?id=341450 Old and used office furniture imported by a service provider was treated as freely importable capital goods under the Import Policy because capital goods for service providers include plant, machinery, equipment and accessories required for rendering services. Applying the broad understanding of "plant" as apparatus used in business and the tool-of-trade test, the furniture was regarded as part of the service provider's equipment. As the goods fell within the policy permitting import of second-hand capital goods, confiscation under the Customs Act was not sustainable and the confiscation proceedings were set aside. en-us Tue, 28 Feb 2017 00:00:00 +0530 Sat, 10 Feb 2018 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341450 Old and used office furniture imported by a service provider was treated as freely importable capital goods under the Import Policy because capital goods for service providers include plant, machinery, equipment and accessories required for rendering services. Applying the broad understanding of "plant" as apparatus used in business and the tool-of-trade test, the furniture was regarded as part of the service provider's equipment. As the goods fell within the policy permitting import of second-hand capital goods, confiscation under the Customs Act was not sustainable and the confiscation proceedings were set aside. Case-Laws Customs Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341450