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2009 (7) TMI 7 - BOMBAY HIGH COURTImport of Second Hand Machinery – Actual User Condition – Violation of Condition – Transfer of Second Hand Machinery illegally - the import would be exempted from the prohibition subject to “Actual User Condition”. If that condition is violated, provisions of S.111(o) of the Customs Act would be attracted. - There is no dispute that in this case, 16 second-hand printing machines, which fall in the category of second-hand capital goods, were imported in the name and in favour of the M/s.Classic Pack - all of them were offloaded initially at the premises of Baban Sharma and later on, 11 of those machines were found in the premises of Fayyaz Binding Works of Mohammed Illyas Qureshi. Remaining 5 machines out of that lot of 16 printing machines could not be located – held that these machines are liable to confiscation under Section 111 and appellant is liable to be penalised.
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