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2016 (11) TMI 909 - AT - CustomsImport of old and used Sail Yacht Cunning Plan for personal use - requirement of import licence - whether old and used Sail Yacht Cunning Plan can be considered as second hand capital goods so as to exempt from requirement of import licence? - Held that: - during the policy -2004-09 as well 2009-14 the import of second hand goods were restricted. The import was permissible under license/authorization. Since in the judgment of Anand Mahindra Vs. Commr. Of Cus. (Import), Mumbai-I [2008 (2) TMI 104 - CESTAT MUMBAI] which was upheld by the Hon’ble High Court of Bombay, it was held that the goods Yacht for personal use is second hand goods, other than second hand capital goods, import thereof is restricted and for import license, authorization from DGFT is required. Hence the goods is liable for confiscation. As regards the submission of the Ld. Counsel that as per licensing notes on chapter 89, the ships, vessels, boats etc. are allowed to be imported without a license; old ships, vessels etc., for the purpose of breaking, are freely importable, I am of the view that only new ships, vessels etc. and old ships, vessels etc. imported for breaking purpose are only freely importable. Whereas in the present case the Yacht imported by the Appellant is neither new nor for breaking purpose. Therefore the submission in this regard is of no help to the appellant. As regard quantum of fine and penalty, I find that the issue and facts of Anand Mahindra case is identical in the present case. In the said judgment against the goods valued ₹ 1,21,32,120/-, a redemption fine of ₹ 5Lacs and penalty of ₹ 50,000/- was confirmed. Therefore following the ratio of the Tribunals and Hon’ble High Court judgment in case of Anand Mahindra, the appellant deserves the reduction in fine and penalty. I therefore reduce the redemption fine from ₹ 7.5Lacs to ₹ 2Lacs and penalty from ₹ 1Lac to ₹ 20,000/- Appeal disposed off - decided partly in favor of appellant.
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