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Restricted second-hand parts of capital goods imported without...
Restricted second-hand goods remain redeemable when absolute confiscation lacks specific reasons, and penalties must follow the applicable import provision.
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Restricted second-hand parts of capital goods imported without the required authorisation may be confiscated, but restriction alone does not justify absolute confiscation without specific reasons. Where the goods are restricted rather than prohibited, redemption on payment of fine remains available. Penalty for importing such goods was treated under the provision applicable to improper import; enhancement under a separate provision operating on different premises was not sustainable. The appellate order directing absolute confiscation and enhancing the penalty was set aside, while the original order allowing redemption and imposing the applicable import penalty was restored.
Restricted second-hand parts of capital goods imported without the required authorisation may be confiscated, but restriction alone does not justify absolute confiscation without specific reasons. Where the goods are restricted rather than prohibited, redemption on payment of fine remains available. Penalty for importing such goods was treated under the provision applicable to improper import; enhancement under a separate provision operating on different premises was not sustainable. The appellate order directing absolute confiscation and enhancing the penalty was set aside, while the original order allowing redemption and imposing the applicable import penalty was restored.
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