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2024 (2) TMI 264 - CESTAT CHENNAIConfiscation of the imported goods - used hand tools - "Capital Goods" or not as per para-9.12 of Foreign Trade Policy - appellant did not have licence to import such goods - HELD THAT:- The issue has been considered by the Tribunal in the case of Asia Power Projects Ltd. [2019 (1) TMI 333 - CESTAT CHENNAI] wherein on identical set of facts the Tribunal observed that as per para 9.12 of FTP, any goods which fall under the category of equipments, apparatus etc. are freely importable irrespective of their size and nature. So also, as per the EPCG scheme, there is no difference as to whether tools are machine tools or hand tools. The order directing for confiscation of the goods and imposition of redemption fine and penalties cannot sustain. In the result, the impugned order is set aside - Appeal allowed.
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