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2018 (6) TMI 939 - AT - CustomsWhether the Appellants imported old and used spares / parts in contravention of FTP provisions and liable for confiscation and whether the importer appellant liable for penalty? - Held that:- The Bills of Entries were filed by the appellants for the goods booster pump and spares / parts. There is no dispute as regards import of old and used spares. As per Para 2.17 of FTP all second hand goods, except second hand capital goods, shall be restricted for imports. Further, as per Para 2.33 of HOP import of second hand capital goods, shall be allowed on on production of a Chartered Engineers Certificate that such spares have at least 80% residual life of original spare. No such certificate from Chartered Engineer is appearing on record. The goods were imported in contravention of the FTP policy and liable for confiscation and the appellants are liable for Penalty - however, the quantum of redemption fine and penalty reduced. Appeal allowed in part.
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