2016 (6) TMI 756

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....d that out of 114 machines 40 machines are not in working condition. As there was no certificate issued by load port Chartered Engineer (C.E.), the importer was asked to submit local C.E. certificate who inter alia, valued 114 machines at C&F value of Rs. 15,51,457/-. After due process the lower adjudicating authority confirmed the higher assessable value based on the C.E. certificate.  It was also concluded that based on the C.E. certificate 40 machines could not be treated to be functional. On the above grounds, the adjudicating authority passed order confiscating all 114 machines under sections 111(d) and 111(m) of the Customs Act, 1962 giving an offer to redeem fully functional 74 MFDs (for home consumption) on payment of redemptio....

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.... (ii) The importer has license from DGFT, if applicable. (iii) The importer will have to provide a copy of invoice and contract relating to sale and/or transfer of ownership of the equipment ensuring that the equipment is destined for direct re-use and is fully functional. 3. The Customs Authorities at the Port will have the responsibility to verify the conditions and documents as detailed in para 2 above.  Before clearing of the consignment, the Customs Authorities will also verify functionality and resident   based on certificate by DGFT/Custom approved Chartered Engineers/Surveyors and ensure that (i) The equipment is complete to perform its essential functions; (ii) It does not show a ....