2019 (9) TMI 845

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....dent ORDER Per: Dr. D.M. Misra None present for the appellant. Heard the learned AR for the Revenue. 2. This is an appeal filed against Order-in-Appeal No. 127/Mumbai-III/2010 dated 20.12.2010 passed by the Commissioner of Customs (Appeals), CSI Airport, Mumbai. 3. Briefly stated the facts of the case are that the appellant filed Form V Bill of Entry in respect of Airway Bill No. 55....

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....d order, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 4. At the outset, learned AR for the Revenue has submitted that even though the value of the imported goods was more than Rs. 2.00 lakhs, the appellant instead of filing regular Bill of Entry chose to file Form V Bill of Entry even though the imported goods wer....

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....erring to the meaning of old and second hand machinery, they were of the view that no restriction is provided in the policy and it is freely importable. The issue raised by the appellant has been considered by this Tribunal in the appellant's own case, taking note of the Regulation 13 of Courier Import and Export (Clearance) Regulations, 1998, has observed as follows: - "4. I have gone th....