2016 (11) TMI 1267

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....hri. M.K. Mall, Asstt. Commissioner (A.R.), for the Respondent Order This appeal is directed against Order-in- Original No. 296/2006/CAC/CC(I)/AKP/GR.VA dated 5/6/2006 passed by the Commissioner of Customs(Import), New Customs House, Mumbai whereby Ld. Commissioner confiscated the parts of the capital goods imported vide Bill of Entry No. 670782 dated 27/4/2006 valued at Rs. 2,98,02,672/- wi....

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....y submit that since the present consignment is not separate consignment, it is part and parcel of complete machine therefore it cannot be treated as individual part but it is part of the entire machine and should be classified as a machine only. Therefore there is no need of any licence for import of the part cargo of the second hand machine at Custom House, Mumbai port therefore adjudicating auth....

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....ices of both the consignment, it clearly established that it is one consignment of second hand machine which has been ordered by the importer and imported accordingly. Even though the part of the second hand machine were imported at JNPT, Nahva Sheva and part imported at New Customs House, Mumbai Port that will not make both the consignment as separate consignment. In terms of Interpretation Rule ....

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....ort. I do not agree with the Adjudicating authority on this point for the reason that irrespective whether it is imported at different date at different port but it is undisputed that both the consignment put together comprises of single machine and it is observed that in the present case common purchase order which is complete into two invoices, purchase order value as well as invoices value tall....