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2008 (2) TMI 223 - CESTAT, CHENNAIImport of second hand machine - entire machine could not be shipped in one consignment so parts were shipped by a container vessel and main machine was shipped later - Confiscation on ground that new capital goods had been imported in the guise of used ones without requisite import licence and that the goods were misdeclared in B/E – since parts of machine has been cleared treating as second hand capital goods, then it is point less to say that goods in another consignment are not second hand
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