https://www.taxtmi.com/caselaws?id=366229 Imported pipes proved by examination and a Chartered Engineer's report to be old, previously used goods were treated as restricted under para 2.31 of the Foreign Trade Policy 2015-2020. On that basis, the import attracted confiscation under section 111(d) of the Customs Act, 1962 and penalty under section 112(a). However, because the goods were not regarded as prohibited or as posing a safety threat, absolute confiscation was not warranted and redemption for home consumption was allowed on payment of fine and penalty, both of which were reduced. en-us Wed, 29 Aug 2018 00:00:00 +0530 Fri, 06 Mar 2020 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366229 Imported pipes proved by examination and a Chartered Engineer's report to be old, previously used goods were treated as restricted under para 2.31 of the Foreign Trade Policy 2015-2020. On that basis, the import attracted confiscation under section 111(d) of the Customs Act, 1962 and penalty under section 112(a). However, because the goods were not regarded as prohibited or as posing a safety threat, absolute confiscation was not warranted and redemption for home consumption was allowed on payment of fine and penalty, both of which were reduced. Case-Laws Customs Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366229