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2017 (9) TMI 904 - AT - CustomsAbsolute confiscation - Import of prohibited item - used dialysis machine - case of appellant is that the goods should be allowed to be redeemed for use with redemption fine and penalty - Held that: - the equipment is the life saving equipment. It would be advisable and proper to obtain expert opinion instead of presuming or inferring the scope of the equipment. As such, we find that based on the above admitted facts, it is necessary to take an expert opinion before contesting scope of prohibition and also possibility of redeeming such goods for home consumption. The practice followed in respect of other consignments of similar goods is also to be examined - the original assessing authority directed to obtain an expert opinion and to examine such opinion along with the claim of the appellant regarding permission granted to similarly placed imports for clearance of identical goods by Chennai Customs on fine and penalty - appeal allowed by way of remand.
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