2012 (12) TMI 51

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....econd Hand Capital goods in terms of Para 2.17 of Foreign Trade Policy read with para 2.33 of Hand Book of Procedures without imposing any restriction including  Notification of DGFT dated 5.6.2012 and on payment of applicable duties of Customs on the enhanced value by the Chartered Engineer. 2. Mr. P. Mahadevan, learned counsel takes notice for the respondents 1 and 2 and M/s.T.Chandrasekar and D.Vijayakumar, learned counsel takes notice for third respondent.    By consent,   the writ petition is  taken up   for final disposal. 3. The issue is covered by a common order dated 9.11.2012 rendered in W.P.Nos.28285 of 2012 etc. batch.   The relevant portion of the order dated 9.11.201....

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....is applicable and whether the goods can be refused clearance is a question to be decided by the Assessing Authority namely the proper Officer of the Customs Department at the time of assessment of the goods under the provisions of the Customs Act.  4. In the present case, no order has been passed by the Customs Department on the bill of entry having regard to the Notification issued by the DGFT. As to whether the goods are restricted goods or freely importable and whether it should be released on certain terms on adjudication is a matter to be decided by the Competent Authority in accordance with the provisions of the Customs Act taking note of the Foreign Trade Policy as applicable. 5. Assuming that the goods are restricted and ....