2016 (11) TMI 909

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..../Addl/HBN/63/2012 dated 24.12.2012 and dismissed the appeal filed by the appellant. 2. The fact of the case is that the Appellant imported old and used Sail Yacht Cunning Plan for personal use and filed Bill of Entry No.6905877 dated 23.05.2012. The adjudicating authority adjudicated the case after waiving the show cause notice on the request of the Appellant. In the adjudication order, the Yacht valued at Rs. 48,34,310.46 was confiscated under Section 111(d) of Customs Act,1962 with an option to the Appellant for redemption of the Yacht on payment of fine of Rs. 7,50,000/- under Section 125 of the Customs Act, 1962. The appellant was also imposed a penalty of Rs. 100,000/- under Section 112(a) of the Customs Act, 1962. The adjudicating ....

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....duce the import license is correct and legal. Hence to impugned order is sustainable. In support, he placed reliance on the following judgments: (i) Anand Mahindra Vs. Commr. Of Cus. (Import), Mumbai-I 2008(226) E.L.T.371 (Tri.-Mum) (ii) Commissioner of Customs (Imports) Vs. Anand Mahindra 2009 (244) E.L.T. 340 (Bom) 5. I have carefully considered the submissions made by both the sides and perused the records. The appellant imported second hand Yacht without obtaining the licence. In the para 2.17 of the relevant Foreign Trade Policy 2009-14, it provides that second hand goods are restricted and second hand capital goods is freely imported. On going through the case of Anand Mahindra supra, I observed that in the said judgment the ....

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.... air conditioners, diesel generating sets will only be allowed against a licence. Import of re-manufactured goods shall be allowed only against a licence. As exists in 2012 2.17 Second Hand Goods For Second Hand goods, the Import Policy Regime is given as under:   Import Policy Conditions, if any I. Second Hand Capital Goods Group (a) Restricted Category : (i)Personal computers/laptops: (ii)Photocopier machines / Digital multifunction Print & Copying Machines (iii) Air conditioners (iv) Diesel generating sets Restricted Allowed to be imported only as per provisions of FTP, ITC (HS), HBP v1, Public Notice or an Authorisation issued for import of the specified second hand item. ....