CUSTOMS

NOTIFICATION

dgft18pn071

List of capital goods not permitted/permitted for import under the EPCG Scheme

CASE LAW

2019-TIOL-369-CESTAT-MUM + Case Story

Klaver J Edith Vs CC

Cus - Since item description under prohibited wood does not cover blocks, that too made exclusively out of imported logs/timber, no hesitation in concluding that goods are not prohibited goods that can be subjected to confiscation - when the goods being exported are not liable for duty, there is no point in discussing on clearance of baggage from originating place - confiscation not sustainable - no warehouse fees to be paid in respect of the consignment confiscated on the strength of the order of the Commissioner which is set aside - substituted appellant is permitted to export the goods to her home country the Netherlands: CESTAT [para 7 to 9]

Cus - Penalty being punitive in nature admittedly gets abated on the death of the person: CESTAT [para 6]

- Appeal allowed: MUMBAI CESTAT