2016 (4) TMI 608

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....Respondent : Sri A. Kumar, A.C. (A.R.) ORDER PER SRI H.K. THAKUR This appeal has been filed by the appellant with respect to Order-in-Appeal No. 4/Cus (Prev)/KOL/(CCP)/2014 dated 22/01/2014 under which first appellate authority has modified Order-in-original dated 7/2/2013 by imposing a redemption fine of Rs. 2,30,000/- with respect to 125 MT of defective confiscated shafts and imposed penaltie....

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....the Foreign Trade Policy and no redemption fine/penalty was attracted upon the appellant. 3. Shri A. Kumar, A.C. (A.R.) appearing on behalf of the Revenue argued that the goods were not imported in the form of complete intact defective shafts but in the form of pieces of the shafts as scrap and declared the same under Customs Tariff Heading 84831099. Ld. A.R. strongly defended the order passed by....

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....mports and may be imported only in accordance with provisions of FTP,TTC(HS) HBP v1, Public Notice or an Authorisation issued in this regard. Import of second hand capital goods, including refurbished/re-conditioned spares shall be allowed freely. However, second hand personal computers/laptops, photocopier machines, air conditioners, diesel generating sets will only be allowed against a licence....