‘Plate Leveler’ of ‘1942 Vintage’ are Capital Goods and Freely Importable: CESTAT quashes Confiscation [Read Order]

By Kalyani B. Nair - On September 25, 2023 10:43 am - 2 mins read
Plate Leveler - Customs Act - Vintage - Freely - Customs - Excise - Service Tax - Capital Goods - Importable - CESTAT - quashes - Confiscation - taxscan

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed confiscation under Section 111(d) of Customs Act, 1962and noted that ‘Plate leveler’ of ‘1942 vintage’ are capital goods and freely importable. In this appeal of M/s Jindal Saw Limited, concerned with import of ‘old and used parts of plate leveler machines’,…

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