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2013 (11) TMI 947 - AT - CustomsConfiscation of goods - Import of old and used scaffoldings - Held that:- These goods were classified by the importer under SH 7308 40 00 of the CTA Schedule and this classification was accepted by the assessing authority for levy of duty. That duty was paid by the importer also. The assessment was final. In this scenario, the description of goods given against the tariff entry is significant and the same reads “equipments for scaffoldings…”. Once the declared classification has been accepted, there can be no dispute whether the scaffolding could be considered as equipments. old and used scaffoldings imported by the appellant are to be considered as “secondhand capital goods”. It is nobody’s case that secondhand capital goods were not freely importable during the material period. They were freely importable without any license whatsoever. If that be so, the appellant’s action did not attract Section 111(d) of the Customs Act and, for that matter, Section 112 of the Act - confiscation ordered by the Commissioner and the penalties imposed by him are set aside - Decided in favour of assessee.
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