https://www.taxtmi.com/caselaws?id=416086 The tribunal found that 'old and used Maquet Servoi ventilator machine with standard hoses and accessories' were eligible for temporary exclusion from prohibition until 8th June 2021, as they fell within the relaxation provided by the Government of India. The goods were not imported to circumvent the prohibition and were covered by the temporary exclusion. Confiscation under the Customs Act, 1962, was deemed invalid, and penalties imposed on the importer and customs broker were set aside. The redetermination of the goods' value was found to be invalid, leading to the setting aside of the impugned order. The relaxation granted by the Government of India applied to the goods, resulting in the appeals of the importer and customs broker being allowed. en-us Wed, 08 Dec 2021 00:00:00 +0530 Tue, 21 Dec 2021 08:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416086 The tribunal found that 'old and used Maquet Servoi ventilator machine with standard hoses and accessories' were eligible for temporary exclusion from prohibition until 8th June 2021, as they fell within the relaxation provided by the Government of India. The goods were not imported to circumvent the prohibition and were covered by the temporary exclusion. Confiscation under the Customs Act, 1962, was deemed invalid, and penalties imposed on the importer and customs broker were set aside. The redetermination of the goods' value was found to be invalid, leading to the setting aside of the impugned order. The relaxation granted by the Government of India applied to the goods, resulting in the appeals of the importer and customs broker being allowed. Case-Laws Customs Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416086