https://www.taxtmi.com/caselaws?id=765398 CESTAT Kolkata held that imported data processing servers are classifiable under CTH 84714190, not as automatic data processing machines, and are exempt from DGFT restrictions applicable only to personal computers and laptops. The tribunal found no misdeclaration as undeclared items were integral server components already included in declared value. Confiscation was set aside as servers are not restricted goods and can be imported freely. Penalties of Rs. 20 lakhs under Section 112(a)(i) and Rs. 30 lakhs under Section 114AA were both set aside, with the appeal being allowed. en-us Thu, 30 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765398 CESTAT Kolkata held that imported data processing servers are classifiable under CTH 84714190, not as automatic data processing machines, and are exempt from DGFT restrictions applicable only to personal computers and laptops. The tribunal found no misdeclaration as undeclared items were integral server components already included in declared value. Confiscation was set aside as servers are not restricted goods and can be imported freely. Penalties of Rs. 20 lakhs under Section 112(a)(i) and Rs. 30 lakhs under Section 114AA were both set aside, with the appeal being allowed. Case-Laws Customs Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765398