https://www.taxtmi.com/caselaws?id=376033 The Tribunal, in a judgment dated 28-02-2019, ruled in favor of the appellant in a case involving the import of 'straw applicator 30' and 'bent foil treator'. The goods, initially declared as 'old and used', were found to be new upon examination. The Tribunal set aside the confiscation and penalty, except for confirming duty liability related to 'straw applicator 30'. It determined that the goods were not 'second hand' as claimed, and the re-assessment of 'bent foil treator' did not comply with Customs Valuation Rules. The decision emphasized justice by overturning the penalty and confiscation, except for duty liability on one item. en-us Thu, 28 Feb 2019 00:00:00 +0530 Fri, 13 Mar 2020 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376033 The Tribunal, in a judgment dated 28-02-2019, ruled in favor of the appellant in a case involving the import of 'straw applicator 30' and 'bent foil treator'. The goods, initially declared as 'old and used', were found to be new upon examination. The Tribunal set aside the confiscation and penalty, except for confirming duty liability related to 'straw applicator 30'. It determined that the goods were not 'second hand' as claimed, and the re-assessment of 'bent foil treator' did not comply with Customs Valuation Rules. The decision emphasized justice by overturning the penalty and confiscation, except for duty liability on one item. Case-Laws Customs Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376033