Goods are not confiscatable u/s 111(d) of Customs Act can be held to be not prohibited

Commissioner of Customs Vs Kutty Impex (CESTAT Chennai)

CESTAT Chennai held that when goods are held not confiscatable under Section 111(d) of the Customs Act, 1962, then it can be reasonably held that the import was not prohibited.

Facts-

Assessee filed Bill of Entry for clearance of used digital multifunctional printers/ devices (MFDs) of various makes and models with standard accessories and attachments.

The Revenue having noticed that the goods were second hand in nature, adhering to the RMS/CCR instructions mentioned in the EDI system and as per the prevailing practice, the cargo covered under the above said Bill-of-Entry was ordered for first check examination.

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