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2016 (6) TMI 908 - AT - CustomsRestriction on Import of second hand goods - import of second hand video cameras - confiscation - Foreign Trade Policy - FTP para 2.17 that it deals generally with second hand goods. Para 2.17 has two parts viz. second hand capital goods group and all other second hand goods. In the free category, the second sub-clause deals with all other second hand capital goods - According to the appellant, the imported goods would fall within the definition of capital goods. Para 2.33 of the HBP Vol.I lays down that import of second hand capital goods including refurbished / reconditioned spares except those of personal computers / laptops shall be allowed freely. Held that:- The appellants vide their letter dt. 29/08/2012 has submitted to the original authority that the video cameras were imported for the purpose of renting them out to those companies which make movies, television serials and documentary. That the equipment imported by them is their basic infrastructure and machinery for revenue generation. The authorities below have reached the conclusion that the activities proposed to be carried out by the appellant with these goods (cameras) are not covered within the scope of the definition of services as mentioned in para 9.52 of FTP. That therefore they would not fall into the category of capital goods. It is to be noted that the second para of the definition of capital goods say that it includes goods used for service sector. The description of goods as per Bill of Entry is “digital still image video cameras transmission apparatus for radio broadcasting or television (used equipment)”. The authorities below have assumed without any basis that the activities proposed to be carried out using the imported goods cannot earn any foreign exchange. The goods fall into the category of second hand capital goods. - the confiscation of the goods is not legal and proper - Decided in favor of appellant.
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