1994 (7) TMI 185

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....er]. -  Shri Kumaraswamy, the learned Consultant for the appellant submitted that the Collector of Customs, Kochi by his order dated 8-12-1993 has imposed fine of Rs. 1,00,000 on the ground that the machinery imported by the appellant does not satisfy the condition envisaged in para 34(3) of the Import Policy AM 1993 ignoring the fact that the appellant's Unit being in Export Processing Zo....

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....J.P. Gregory, the learned SDR submitted that the OGL order and the condition under Chapter 34(3) referred to supra will have to be harmoniously construed. Even if the actual user importer imported the second-hand machinery and made use of the same for the purpose of export of the goods since importer is an EPZ unit, he does not enjoy extra advantage in importing worn out second-hand machinery cont....

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.... conformity with the principle enunciated under Chapter III, para 34(3) of the policy as otherwise the very declaration which the importer is called upon to give has absolutely no meaning or relevance or purpose. Therefore, I agree with the contention of the learned SDR and I hold that the second hand machinery in question which admittedly is above 7 years of age is not permissible for import unde....