2004 (6) TMI 205

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....he appellants herein imported from Singapore a consignment of second-hand diesel engines and filed a Bill of Entry on 4-12-1997, in which they declared the value of Rs. 16,03,236/-. The importers are trader and not actual users. As per Paras 5.3 and 5.4 of the Exim Policy 1997-2002 w.e.f. 1-4-1997, import of second-hand capital goods are allowed to only actual user, and second-hand goods, other th....

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....has rightly held that the goods are not capital goods, and that the public notice does not cover the goods in question and further the goods were not covered by a valid import licence; even if the goods are capital goods clearance can be allowed only to actual users, which the appellants are not. The order of enhancement is also correct as it is on the basis of contemporaneous import of identical ....