https://www.taxtmi.com/caselaws?id=376106 The tribunal found in favor of the appellant in a case involving the import of second-hand machinery under the EPCG scheme. The appellant had retained empty containers, which led to allegations of mis-declaration and suppression of value by the department. However, the tribunal determined that the containers were correctly declared in all import documents and that their value was included in the machine value. Relying on a Supreme Court judgment, the tribunal ruled that containers are not separately dutiable when goods are imported in them. As a result, the impugned order was set aside, and the appeal was allowed. en-us Fri, 01 Mar 2019 00:00:00 +0530 Fri, 20 Feb 2026 17:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376106 The tribunal found in favor of the appellant in a case involving the import of second-hand machinery under the EPCG scheme. The appellant had retained empty containers, which led to allegations of mis-declaration and suppression of value by the department. However, the tribunal determined that the containers were correctly declared in all import documents and that their value was included in the machine value. Relying on a Supreme Court judgment, the tribunal ruled that containers are not separately dutiable when goods are imported in them. As a result, the impugned order was set aside, and the appeal was allowed. Case-Laws Customs Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376106