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M/s Vijay Traders Versus Commissioner of Customs Cochin

2016 (7) TMI 222 - CESTAT BANGALORE

Import of second hand photocopier machines - restricted goods - requirement of license to import - Held that:- second hand photocopiers are ‘capital goods’ and no licence is required for importing the same under the EXIM Policy. - there can only be one conclusion that the confiscation ordered by the Customs under Section 111(d) of the Customs Act, 1962, is not legal and redemption fine and penalty imposed under Section 112 of the Customs Act, 1962, therefore, is hereby set aside. - Decided in fa .....

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/s Vijay Traders, who are the appellants. 1.1 The Customs department objected to subject imports, they being without submission of valid import licence, citing Para 2.17 of the Foreign Trade Policy, 2004-09, where under all second hand goods except capital goods are restricted for import. Customs state that it was clarified by the DGFT wide Circular No. 19 dated 11.11.2003 that second hand photocopier machines are governed by Para 2.17 of the Foreign Trade Policy, which restricts import of secon .....

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rder-in-Original passed by the Joint Commissioner of Customs. 2. The appellants are now before this Tribunal in appeal. The learned advocate of the appellants, Shri S. Anand has mainly argued as follows: The appellants submit that the lower authorities have completely overlooked the provisions of the Foreign Trade Policy and the impugned order is opposed to the provisions of the Foreign Trade Policy which clarified there was no restriction whatsoever. In other words, in spite of there being an a .....

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5 of the Policy, the impugned order is illegal in holding that used photocopier as second hand goods and not second hand capital goods . The issue as to whether second hand photocopier is capital goods or not is no longer res integra. The Larger Bench of the Tribunal in Atul Commodities (P) Ltd. Vs. CC, 2005 (184) ELT 135(T-LB) has finally concluded the issue. The Larger Bench of the Tribunal held that second hand photocopiers are capital goods within the meaning of Para 9.12 of the Foreign Trad .....

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are permissible for import without any licence under the EXIM Policy. (a) BE Office Automation Pvt. Ltd. Vs. CC, 2004 (171) ELT 460(T) (b) BE Office Automation Pvt. Ltd. Vs. CC, 2004 (63) RLT 125 (T) (c) Colour Chem Vs. CC, 1986 (25) ELT 549(T) (d) Competent Business Machines Vs. CC, 2005 (182) ELT 426 (T) (e) Kanga Overseas Vs. CC, 2005 (182) ELT 190 (T) (f) S&S International Vs. CC, CESTAT, Bangalore Bench s Final Order No. 266/2005 dt. 22.2.2005 (g) SKD Commercial vs. CC, 2005 (180) ELT .....

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