TaxTMI 
TaxTMI 
2008 (7) TMI 202
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....used horizontal boring machine in dismantled condition" (remaining part/country collect and Engle hart flow type bar # 155) from foreign supplier at USA. They had also filed 2 bills of entry dated 22-9-2006 and 17-10-2006 for clearance of the very same machine of the same description from the same supplier. The respondents claim before the authority, was that the entire one unit of the machine arrived under three consignments at certain intervals and clearance was sought under three bills of entry, one filed at New Custom House and two at Mumbai Port Trust. The goods in containers arrived at Nhava Sheva Port and break-bulk at MbPT. The goods at Nhava Sheva were cleared by the above said Bills of Entries dated 22-9-2006 and 17-10-2006 as cap....
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....2000 (119) E.L.T. 599 (Tribunal) and the decisions of the Tribunal in the case of Vinar Systems Ltd. v. Commissioner of Customs, Calcutta-II [2001 (131) E.L.T. 578 (Tri. Kolkata )]. 5. Considered the submissions made at length by both sides and perused the records. The undisputed facts are that the appellant filed a bill of entry dated 18-10-2006 at MbPT for the goods imported as "use Horizontal Boring Machine in Dismantled Condition". It is also on undisputed that the respondents filed invoice of said machine which was the same invoice as was filed along with other two bills of entry dated 22-9-2006 and 17-10-2006 at MbPT. It is also undisputed that respondents had imported 'use horizontal boring machine for dismantled condition'. It is a....
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....80/FTP/AMO8/ PC-I BY.DGFT is effective from 1-4-07 according to which para 2.33 of FTP and HOP 2004-2009 11th Edition reads "In case a capital goods is imported in parts at two customs stations, on account of bona fidelogistical reasons, said imports may be allowed after satisfying that both consignments put together constitute a single capital goods". The amendment in policy indicates changed legal position prospectively. In the instant case the Bill of Entry No. 716671 is bearing the dated 18-10-2006 and the original order was issued on 15-11-2006, and the policy provision w.e.f. 1-4-07 are inapplicable". 6. The ld. Commissioner (Appeals) while setting aside the assessment on the Bill of Entry held as under:- "I have carefully considere....
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....ion to import "used Horizontal Boring Machine". I find that the reliance placed by the counsel on the decision of the Hon'ble Supreme Court in the case of Phoenix International Ltd. (supra) is covering the issue. Hon'ble Supreme Court held as under:- "I Import - Bifurcation of imports made in SKD condition-Intention plays an important role in matters in which there is an allegation of duty evasion-When there is an allegation of subterfuge, the Court has to examine the circumstances surrounding the import to ascertain whether the importer had entered into fictitious arrangement to evade customs duty-Intention behind the act of importation has to be proved". In the above case, Hon'ble Supreme Court was considering the issue where an assesse....