2016 (12) TMI 1688

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....r (AR), for the Respondent. ORDER The appellant, M/s. John Deere Equipment P. Ltd., challenges Order-in-Original No. 95/2007-CC (I), dated 8th November, 2007 of Commissioner of Customs (Import), JNCH, Nhava Sheva which has confiscated a 'second-hand tractor' imported vide bill of entry No. 855144, dated 31 July, 2007 under Section 111(d) but allowed to be redeemed on payment of fine of Rs. 6,00,....

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....upra that the restrictions therein are intended for vehicles that are imported for use as such on the roads in India. The appellant is a unit that is engaged in the manufacture of tractors and is not a user of the said tractor except in relation to its manufacturing activity. It would therefore not be in violation of the licensing notes referred to in the impugned order. 5. Further, the impu....