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Case Name : American Power Conversion India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
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American Power Conversion India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore) Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bangalore has made a significant ruling in the case of American Power Conversion India Pvt. Ltd. vs Commissioner of Customs. The judgment sheds light on the restrictions and liabilities concerning the import of second-hand goods under the Foreign Trade Policy. Background of the Case: American Power Conversion India Pvt. Ltd., engaged in the manufacturing of uninterrupted power supplies and inverters, imported used Enviro-tuff Lin...
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