https://www.taxtmi.com/caselaws?id=442123 Used Enviro-tuff liners imported as container packing material were not treated as goods used in the production or packing of export articles, because their role was limited to protecting exports during transit; the claimed exemption under Notification No. 52/2003-Customs was therefore unavailable. The liners were also described as second-hand goods and, on that basis, as restricted under the Foreign Trade Policy, making the import liable to confiscation. The discussion further states that duty with interest was sustained, while the redemption fine and penalty were reduced on reconsideration of their quantum. en-us Wed, 23 Aug 2023 00:00:00 +0530 Fri, 25 Aug 2023 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442123 Used Enviro-tuff liners imported as container packing material were not treated as goods used in the production or packing of export articles, because their role was limited to protecting exports during transit; the claimed exemption under Notification No. 52/2003-Customs was therefore unavailable. The liners were also described as second-hand goods and, on that basis, as restricted under the Foreign Trade Policy, making the import liable to confiscation. The discussion further states that duty with interest was sustained, while the redemption fine and penalty were reduced on reconsideration of their quantum. Case-Laws Customs Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442123