2018 (7) TMI 38

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....i Sati Coal Depo, petitioner in W.P.No.29053 of 2007, imported 250 units under bill of entry 522889 fated 06.08.2007, value of which was declared at $ 35,100. 3. The Customs authorities asked the importer petitioners to justify the declared price, which the importers failed to do. The goods were therefore not cleared for entrance. The customs authorities noted that under para 2.17 of the Exim Policy as amended by the DGFT notification 31/2005 dated 19.10.2005, import of used photocopiers are allowed only against a specific license. Since the petitioner did not have any license, the machines were liable for confiscation and fine. 4. During the pendency of the proceedings the importers approached this Court praying for the release of th....

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.... restricted items of second hand capital goods, namely, personal computers/laptops, which could be imported only subject to the conditions specified in the paragraph. Thus, while clause 2.33 allows free import of second hand capital goods, including refurbished/reconditioned spares as per sub-clause (a) of clause 2.33, one can say from the clear terms of the provision that there is no distinction made between second hand capital goods and second hand refurbished/reconditioned capital goods for purposes of free import. Except for those specifically mentioned restricted category of second hand capital goods which are not allowed free import, all other second hand capital goods including other enumerated restricted category of second hand capi....

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....al spares. Thus, with classification of goods carrying conditions on import specifying the manner of import, the import policy regime on second hand capital goods dealt with under paragraph 2.17 is laid down in clear terms in clause 2.33 of the Handbook of Procedures (Vol. I) that there could be no confusion in the matter of understanding which type of second hand capital goods goes for free import and what goes for import with conditions. As already noted, the Handbook of Procedures' (Vol. I) also specifically deals about refurbished/reconditioned spares of capital goods (clause 2.33(c)). Thus, even though photocopier and digital multifunction print and copying machines fall under restricted category in second hand capital goods group,....