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2018 (7) TMI 1228 - AT - CustomsImposition of Redemption fine and penalty - import of restricted goods - second hand personal computers/labtops including their refurbished/reconditioned spares parts - requirement of special import authorization from DGFT - Held that:- In their own case for the earlier import, this Tribunal in the case of M/S. GAGAN IMPEX VERSUS C.C.E PATPARGANJ NEW DELHI [2016 (10) TMI 335 - CESTAT NEW DELHI] has held that in terms of circular no. 27/2011- Cus dated 04.07.2011 issued by CBEC at Sl. no. B 1110 of the schedule 3 relating to waste electrical and electronic assemblies can be imported with permission from ministry of Environment and Forest and said permission has been obtained by the appellant vide their certificate dated 17.06.2003, therefore, it cannot be held that the goods are restricted in question. As this Tribunal has held that the goods in question cannot be held as restricted goods, in that circumstances, the redemption fine and penalties are not imposable on the appellant, therefore, impugned orders qua holding that goods are liable for confiscation are set aside, consequently redemption fine and penalty imposed on the appellant are not sustainable. Appeal allowed - decided in favor of appellant.
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