2009 (8) TMI 1023

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....pondent. ORDER This appeal is preferred by the assessee against the order of the Commissioner of Customs (I) for confiscation of the goods under Section 111(d) of the Customs Act, read with Para 3 and Para 11 of the Foreign Trade Act a penalty of Rs. 1 lakh under Section 112(a) of the Customs Act. 2. In this appeal the interpretation of Para 2.17 of the Foreign Trade Policy is required. ....

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.... goods'. Accordingly, the goods were confiscated, redemption fine and penalty was imposed. Aggrieved from the same, the appellant is before me. 4. Shri Anil Balani the learned Advocate for the appellant filed extract of the Foreign Trade Policy 2004-2009 and submits that the provisions of Para 2.17 of the Foreign Trade Policy and Para 9.12 are applicable in this case before going into the issue....

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....nt, modernization, technological upgradation or expansion. It also includes packaging machinery and equipment, refractories for initial lining, refrigeration, equipment, power generating sets, machine tools, catalysts for initial charge, equipment and instrument for testing, research and development, quality and pollution control. Capital goods may be for use in manufacturing, mining, agriculture,....

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....d freely, this would not restricts spares which are not refurbished or reconditioned". 5. On the other hand the learned JDR submits that the impugned goods are the spares of the capital goods and same are not refurbished or reconditioned. Hence, are the restricted goods and the adjudicating authority has rightly imposed redemption fine and penalty on the appellant. 6. Heard. 7. On examina....