2004 (6) TMI 205

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....ngapore 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 than capital goods may be imported in a....