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2008 (2) TMI 151 - CESTAT BANGALOREImport of second hand goods by STP – assessee produces documents to show that appellant is a STP unit - held that in terms of Para 6.3 of EXIM Policy, a STP unit does not require separate licence for importing the goods which are not prohibited. The imported goods are not prohibited and they could have been imported without licence, as they are all second hand goods – confiscation & penalty are not justified
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