CESTAT upholds redemption fine & penalty on Restricted Second-Hand Goods ETL Liners Import

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:

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