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The Appellate Tribunal CESTAT CHENNAI, in the case of 2009 (8) TMI 1041 - CESTAT CHENNAI, heard an appeal from the Commissioner (Appeals) regarding the import of second-hand Dolleys by the appellants. The Commissioner (Appeals) had upheld the decision of the Joint Commissioner of Customs, stating that the Dolleys were not capital goods and required a specific license for import. The goods were confiscated with an option for redemption upon payment of a fine and appropriate duty, along with a penalty imposed on the importer.
During the hearing, it was explained that the Dolleys were essential equipment for loading and unloading pallets from cargo loaders, necessary for providing services. The authorities had based their decision on the appellants not earning free foreign exchange through their services. However, the definition of services as per the policy did not mandate that services for which goods were used should earn free foreign exchange. The importer's argument that the imported goods were second-hand capital goods, exempt from requiring a specific license for free import as per the relevant EXIM Policy, was accepted. The impugned order was set aside, and the appeal was allowed. The order was dictated and pronounced in open court by Ms. Jyoti Balasundaram, with Shri V. Stanley Paulus representing the Appellant and Shri V.V. Hariharan representing the Respondent. The judgment highlighted the importance of interpreting policy definitions accurately and ensuring that goods imported for services were appropriately classified. The decision ultimately favored the appellants, providing clarity on the import requirements for such goods.
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