TMI Blog2003 (11) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... cts Ltd. imported an engine to be fitted on to its dumb barge. Examination of the engine showed it to have been subjected to use before importation; the examining officers certified that the goods had a residual life of longer than five years. The notice issued to the importer proposed confiscation of the engine under Clause (d) of Section 111 of the Act on the ground that these goods were not cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be second-hand in the Bill of Entry that invited the invocation of Clause (m) of Section 111. The other contention on behalf of the respondent that there was no intent to misdeclare the goods and the importer would have stood to gain nothing by not specifically declaring the goods as second-hand has to be accepted. Had the examination of the goods revealed that because they were second-hand their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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