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2016 (6) TMI 146 - AT - CustomsMis-declaration of goods imported - goods declared as old and used petrol engines claimed as scrap by the appellant - Revenue on inspection found that the goods are not scrap and hence, held as second-hand machinery, which requires license from DGFT as per EXIM Policy 2002-2007 - Confiscation in lieu of redemption fine and imposition of penalty - Section 111(d) and 112(a) of the Customs Act, 1962 - Held that:- The report of Rane Engineers and Surveyors, government registered chartered engineers states that the consignment is in damaged condition and none of the engine can be used as it is not re-conditioned nor do the engines have any residual life even if they are overhauled. On the face of such categorical observation of the government registered chartered engineers, there is nothing on records to show that the imported consignment is second-hand machinery. Therefore, the declaration made by the appellant in the Bill of Entry also indicates that they had imported the consignment as scrap which is obvious from the fact that Bill of Entry indicates the quantity in Kgs. Hence, the impugned order of the lower authorities, is incorrect and unsustainable. Accordingly, the order of confiscation and penalty is set aside. At the same time, the order directing the re-export of the said consignment is upheld as it was on request of the importer. - Decided in favor of assessee.
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