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2016 (11) TMI 1147 - AT - CustomsConfiscation of imported goods - second hand machine - requirement of licence for import and clearance of the same - Held that: - Even though the part of the second hand machine were imported at JNPT, Nahva Sheva and part imported at New Customs House, Mumbai Port that will not make both the consignment as separate consignment. In terms of Interpretation Rule 2(a), if complete machine is presented unassembled or disassembled, it has to be classified under classification of particular machine and not as parts. In the present case even though the second hand machine has been imported and cleared from two different ports but both consignments put together comprises of one second hand machine which in my view covered in this Rule 2(a) of General Rules for Interpretations therefore the present consignment has to be classified under classification of machine and not as a part, if it is so then no licence is required for clearance of such goods. The adjudicating authority in his findings has contended that since goods were imported at different port and different time therefore it has to be assessed differently in the form as presented at respective port. I do not agree with the Adjudicating authority on this point for the reason that irrespective whether it is imported at different date at different port but it is undisputed that both the consignment put together comprises of single machine and it is observed that in the present case common purchase order which is complete into two invoices, purchase order value as well as invoices value tallies, even the time of import also not much different because at Nhava Sheva the Bill of Entry was filed on 4/5/2006 and at New Custom House, Mumbai the present Bill of Entry was filed on 22/5/2006 therefore irrespective of fact that both the consignment were imported on different port at different time will not change the classification of a whole machine. Consignment in the present appeal is nothing but part and parcel of the machine as a whole and could not be classified and assessed as independent part hence no licence is required, accordingly confiscation is set aside. Appeal is allowed
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