2010 (8) TMI 426

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....he Appellant. [Judgment per : N. Kumar, J.]. - This appeal is by the revenue against the finding recorded by the Tribunal [2008 (224) E.L.T. 322 (Tribunal)] that a Server though a Computer is not prohibited from importing as it does not fall within the meaning of second hand personal computers (Personal Computers/Laptops). 2 The Joint Director General of Foreign Trade issued a Circular No....

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.... as admittedly, it was a second hand computer, he held that, the assessee has violated the Exim Policy under Section 111(d) and 111(m) of the Customs Act and gave an option to redeem the goods on payment of fine of Rs. 50,000/- and imposed penalty of Rs. 20,000/-. In Appeal, the Commissioner of Customs (Appeals) held that, the said server though a computer, is not covered under the said Circular. ....

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.... various applications. There is no reason to exclude them from the scope of 'Capital Goods'. So, they are not stand-alone computer, Therefore, the Tribunal dismissed the appeal, and aggrieved by the same, the revenue is before us. 3.We have heard the learned counsel for the appellant. 4. From the aforesaid facts, it is clear that the goods imported, that is, personal computers (PCs/Lapt....