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2023 (10) TMI 824 - AT - CustomsImport of old and used parts of plate leveler machines - requirement of possession of valid licence for import - Valuation of imported goods - redetermination of value by recourse to rule 9 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - confiscation - penalty. Description of the goods - HELD THAT:- The appellant has chosen to describe the goods as ‘plate leveller’ in the bill of entry and, in accordance with section 17 and section 47 of Customs Act, 1962, there is no reason to expect a different classification to be substituted. Even now, it is not their claim that goods are ‘scrap’ but merely that it is not intended to be erected as machinery and the goods, in disassembled form, have not been claimed to fit any other classification with declaration disowned as in error. Usage after import is not a criterion for classification. Therefore, the goods merit assessment in accordance with the declaration. The goods are admittedly of ‘1942 vintage’ and it is seen that paragraph 2.31 of the Foreign Trade Policy restricts ‘second hand goods other than capital goods’ and, as it is not the case of customs authorities that these are not ‘capital goods’, the impugned goods would be freely importable. Consequently, confiscation under section 111(d) of Customs Act, 1962 lacks authority of law. Value for assessment - HELD THAT:- The system for valuation in Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 for operation of section 14 of Customs Act, 1962 has neither been followed by the adjudicating authority nor such departure taken note of in the impugned order. The law exists for a purpose and that purpose must be served. Appeal allowed.
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