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2008 (10) TMI 210 - CESTAT, NEW DELHIImport without valid licence – old and used machines - confiscation - the obligation of the appellant to possess a valid licence at the time of import (that is when the goods entered into territorial waters of India) cannot be wiped out by the amendment dated 31-8-2004 by which the requirement of licence was lifted. The provisions in para 2.26 relating to “Clearance of Goods from Customs” do not apply the present case. Therefore, the violations are proved and the goods are rightly confiscated under Section 111(d) of the Customs Act.
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