2014 (1) TMI 366

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant. Shri S.R. Meena, SDR, for the Respondent. ORDER As per facts on record the appellant is a licensed international call centre having its registered office at A-28, Gulmohar Park, New Delhi and Branch Office at B-6/1, Ist Floor, Safdarjang Enclave Commercial Complex, New Delhi. They imported one second-hand equipment called (Nuera Gx 8 Chasis) and filed a bill of entry on 23-6-2006....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce and also on the ground that the address given in the bill was different from the address given in the IEC. The adjudicating authority confiscated the goods with an option to the appellant to redeem the same on payment of redemption fine of Rs. 60,000/-. Further penalty of Rs. 20,000/- was also imposed. 3. Being aggrieved with the order, appellant filed appeal before Commissioner (Appeal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is applicable on import of second-hand capital goods. We note that it is the Revenue who is making the allegation of non-production of specific licence and as such on the face of the fact that the goods in question were admittedly old and used, it was for the Revenue to show that the same required specific licence for import. Admittedly the policy circular issued by DGFT is to the effect that no r....