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2014 (1) TMI 366 - CESTAT NEW DELHIConfiscation of goods - Imposition of redemption fine - Difference in address given in the bill and address given in the IEC - Import of second hand capital goods - Held that:- it is the Revenue who is making the allegation of non-production of specific licence and as such on the face of the fact that the goods in question were admittedly old and used, it was for the Revenue to show that the same required specific licence for import. Admittedly the policy circular issued by DGFT is to the effect that no restriction is applicable on import of second-hand capital goods which are freely importable without a specific licence - Admittedly the Revenue has treated the appellants as the importer of the goods, when the goods stand released to them. As such the above technical objection should not result in confiscation of the goods or in imposition of penalties upon them - Decided in favour of assessee.
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