TaxTMI 
TaxTMI 
1999 (8) TMI 83
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....the goods were cleared, it was found that in addition to the items which were declared, the consignment also included household items like air-conditioner, VCR, washing machine etc. valued at Rs. 92,739/-. In addition thereto, the consignment also included instruments/spares such as Oscilloscope, X-ray tube, I.Cs etc. valued at Rs. 9,67,506/- and one Fax machine valued at Rs. 11,834/-. The Collector of Customs ordered confiscation of the aforesaid goods/medical equipment which had been imported because, according to him, the same had been imported without obtaining a proper import licence. After ordering confiscation the Collector gave to the importer an option to redeem the goods on payment of fine. Counsel for the respondent informs us th....
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....ich has been quoted above, shows that there was an embargo on the import of second-hand machinery which was older than 7 years old. Learned Counsel for the respondent submitted before us that the correct interpretation of this provision is that if the machinery which is imported is older than 7 years and has less than 5 years expected residual life, then alone it will not be allowed to be imported but if only one of the conditions is satisfied, it would imply that the import would be permitted. This submission is clearly opposed to the plain language of the provision which stipulates, firstly, that machinery older than 7 years cannot be imported and, secondly, machinery which is less than 7 years old, if imported, should have a life span of....
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....uces such an affidavit before the Assistant Collector of Customs along with a photocopy of his passport at the time of clearance; the customs duty payable on the said goods shall be paid from the proceeds of foreign exchange remitted into India by such Indian citizen;" 7.The Tribunal came to the conclusion that the respondent had stayed in America for over 15 years prior to her coming to India and this conclusion was based on the correspondence which had been exchanged and placed before it. The Tribunal did not advert to the fact that the first condition which has to be fulfilled in order to get the benefit of this notification is that the Indian citizen who imports goods from abroad must have resided abroad for a minimum period of one ye....
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....ight consider alowing clearance of the goods, provided there was no objection otherwise. 10.It appears to us that such a recommendation by a Government authority like the C.C.I. was clearly uncalled for. Furthermore, the said recommendation does not say what the Tribunal thought it to mean. Unless the import of accessories was permitted by an import licence, the same could not be regarded as having been legally or validly imported. It is clear from the facts stated hereinabove that the value of the machinery disclosed in the Bill of Entry imported was less than the value of the accessories. In the Bill of Entry, the value which was given was only that of the machines which had been imported and the value of the household articles as well a....