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Empire Trading Company Versus Commissioner of Customs (Import) , Mumbai

2016 (6) TMI 146 - CESTAT MUMBAI

Mis-declaration of goods imported - goods declared as old and used petrol engines claimed as scrap by the appellant - Revenue on inspection found that the goods are not scrap and hence, held as second-hand machinery, which requires license from DGFT .....

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ineers states that the consignment is in damaged condition and none of the engine can be used as it is not re-conditioned nor do the engines have any residual life even if they are overhauled. On the face of such categorical observation of the govern .....

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nt as scrap which is obvious from the fact that Bill of Entry indicates the quantity in Kgs. Hence, the impugned order of the lower authorities, is incorrect and unsustainable. Accordingly, the order of confiscation and penalty is set aside. At the s .....

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Judicial) And Mr. C.J. Mathew, Member (Technical) For the Appellant : None For the Respondent : Shri D. K. Sinha, A.C. (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. 395/2003 MCH dated 24/12/2003. 2. None appears f .....

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ding the mis-declaration of the goods imported by the appellant; Appellant had filed Bill of Entry dated 13-08-2003 declaring the goods as old and used petrol engines. He claimed the imports as scrap. It is the case of the revenue that on inspection .....

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vision of Section 111(d) of the Customs Act, 1962 with an option to redeem the same, on payment of redemption fine and imposed a penalty under Section 112(a) of the Customs Act, 1962; he also allowed the re-export of the goods on redeeming the same. .....

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at page no. 31, there is an inspection report of Rane Engineers and Surveyors, government registered chartered engineers. The said report states that the consignment is in damaged condition and none of the engine can be used as it is not re-conditio .....

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