2018 (6) TMI 939

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.... Asstt. Commr. (A.R) for respondent Per : Ramesh Nair The brief facts of the case are that the appellant filed two Bills of Entry No. 755982 dated 28.03.2007 and 770467 dated31.05.2007for clearance of goods viz. Booster Pump, Impellers and Spares imported by them. On first check examination some excess goods found which were not declared. The declared goods found as old and used parts / spar....

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....ated 30.09.2008 ordered confiscation of all goods imported under both the Bills of Entry under Section 111(d), 111(l) and 111(m) of Customs At, 1962, however gave option to redeem the said goods on payment of fine of Rs. 15,00,000/- under Section 125 and imposed penalty of Rs. 1,50,000/- under Section112(a) ibid. Hence the present appeal is against the said OIO dated 30.09.2008. 2. The appeal i....

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....clear that even second hand /old /used spares of capital goods are allowed to be freely importable. Further imported goods are not prohibited goods as per term prohibited goods defined under Section 2(33) of C.A.1962. As such the imported goods are not liable to confiscation and penalty not imposable on appellants and hence the impugned order is required to be set aside. Nobody appeared on behalf ....

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....gally, penalty correctly imposed on appellants. 4. We have carefully considered the submissions made and perused the records. The issue to be decided is as to whether the Appellants imported old and used spares / parts in contravention of FTP provisions and liable for confiscation and whether the importer appellant liable for penalty. The Bills of Entries were filed by the appellants for the go....