TMI Blog2008 (2) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 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 - C/375/2005 - 197/2008 - Dated:- 27-2-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : S.L. Peeran, Member (J) (Oral)].- This appeal arises from Order-in-Original No.171/2005 dated 30.6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P Unit unless there was a specific prohibition to import the same. The appellants contended that there was no such prohibition and therefore, they were covered by the provisions of Para 6.2 (b) under Chapter 6 of the Policy. However, the Commissioner has not accepted their plea. 3. The learned Counsel points out that this very issue came up for consideration in the case of Aditi Technologies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the submissions. We notice from the documents produced by the appellants that they have been approved for setting up STP unit by Government of India. The appellants ought to have produced these documents before adjudication stage, so that the Commissioner could have examined and granted them the benefit. In the case of Aditi Technologies vs. CC (supra), this Bench has already held that in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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