https://www.taxtmi.com/caselaws?id=361378 Unused carbon steel pipes described as secondary second-choice goods were not treated as second hand goods merely because they had rusted while lying in the supplier's yard, so the Foreign Trade Policy restriction on second hand goods did not apply. Redemption fine was unsustainable because it is linked to confiscation, and no seizure or confiscation had taken place. Penalty was also unsustainable because no penalty proposal was made in the show cause notice and no mala fide intent was established. The order permitting import was upheld and the revenue challenge failed. en-us Fri, 25 May 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361378 Unused carbon steel pipes described as secondary second-choice goods were not treated as second hand goods merely because they had rusted while lying in the supplier's yard, so the Foreign Trade Policy restriction on second hand goods did not apply. Redemption fine was unsustainable because it is linked to confiscation, and no seizure or confiscation had taken place. Penalty was also unsustainable because no penalty proposal was made in the show cause notice and no mala fide intent was established. The order permitting import was upheld and the revenue challenge failed. Case-Laws Customs Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361378