2007 (5) TMI 421

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....d capital goods, which are freely importable  as  per the Import Policy. The declared value is Rs. 34,32,573/- CIF. Revenue proceeded against them on the ground that the impugned goods cannot be considered as capital goods and therefore, they are not feely importable but require licence. Taking such a view, the Commissioner held that the impugned goods are liable for confiscation under Section 111(d) of the Customs Act 1962. He gave an option to the importer to redeem the goods on payment of a fine of Rs. 3,50,000/-. After issuing the impugned order, the Adjudicating Authority issued a corrigendum enhancing the value of the impugned items. The appellants are highly aggrieved over the impugned order and the corrigendum. Hence, they....

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....ng but not limited to Consulting Services, computer systems and network design, migration and implementation services. 4.2 Further the appellant registered themselves with the Service Tax authorities as 'Consulting Engineer'. They registered themselves with Federation of Indian Export Organization, as service provider for providing various services mentioned supra. Following are the details of the impugned goods. Quantity/Part No. Description/Unit Value Total Value US$ ECCN REF : 2- 6509 Cisco 6509 Chassis/$ 3840 7680 NLR ECCN 5A991 4-WS-X 6KSUP2-SGE Cisco SUPII MOD/$4000 1600 NLR ECCN 5A991 10-WS-X6248-RJ45 Cisco 10/100 e-net/$ 2000 20000 NLR ECCN 5A991 1-WS-X6416 Cisco 16....

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....ifferent locations nationally and internationally to provide enhanced technical support and educational and consultancy services through a Wide Area Network. The said facilities will be used by their engineers to receive enquiries, clarifications, technical problems, systems integration  solutions from the domestic  and international clients and also will provide online solutions, such as defect free functioning of the systems, etc. It is clear that the equipment are used in the service industry of the appellants. The learned Commissioner has equated the impugned items with second hand computers including PCs and laptops, which are not considered as capital equipment in view of the clarification, issued by the DGFT. In our view, t....