Used Gas-Cut Drill Pipes Can’t Be Treated as Restricted Second-Hand Goods Without Evidence: CESTAT Allows Heavy Melting Scrap Import

HomeIndirect TaxesUsed Gas-Cut Drill Pipes Can’t Be Treated as Restricted Second-Hand Goods Without...

Used Gas-Cut Drill Pipes Can’t Be Treated as Restricted Second-Hand Goods Without Evidence: CESTAT Allows Heavy Melting Scrap Import

Indirect Taxes

Published on

10/03/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has set aside confiscation and penalties holding that the customs department failed to prove that imported goods declared as Heavy Melting Scrap (HMS) were actually restricted second-hand drill pipes. The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Gas-Cut Drill Pipes

Used Gas-Cut Drill Pipes Can’t Be Treated as Restricted Second-Hand Goods Without Evidence: CESTAT Allows Heavy Melting Scrap Import

Membership Required

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : 10 AUGUST, 2026

Dying Declarations Suspicious and Prosecution Evidence Insufficient: Supreme Court Acquits Man in Wife’s Burn Death Case

Supreme Court Allows Composite Appeal Against Suit and Counterclaim, Ends Procedural Requirement of Filing Two Appeals

S. 9 Can Protect Award Debtor in Rare and Compelling Cases: Supreme Court Upholds Rs. 3.5 Crore Deposit Order

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : 10 AUGUST, 2026

Dying Declarations Suspicious and Prosecution Evidence Insufficient: Supreme Court Acquits Man in Wife’s Burn Death Case

Supreme Court Allows Composite Appeal Against Suit and Counterclaim, Ends Procedural Requirement of Filing Two Appeals

About us

Company

Categories