2004 (7) TMI 122

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.... the view that imported second-hand goods can only be cleared in terms of Para 5.3 of the Import Policy against a specific licence. In absence of the same, they are liable for confiscation u/s 111(2) of the Customs Act, 1962 and also penalty u/s 112 of the said Act. 2. On appeal before the Commissioner of Customs (Appeal), Chattrapati Shivaji International Airport, Mumbai, upheld the order of t....

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....nt and penalty. He relied upon unreported decisions of Double Bench 1, Western Zonal Bench, Mumbai. (1)        M/s. Mahavir Engg. Company v. Commissioner of Customs & Central Excise, Goa. (2)        M/s. Shree Balaji Automobiles v. Commissioner of Customs, Goa [Appeal C/145/2000 since reported in 2004 (169) E.L.T. 58 (T)].....