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M/s. Gagan Impex Versus C.C.E Patparganj New Delhi

2016 (10) TMI 335 - CESTAT NEW DELHI

Restriction of import - refurbished / reconditioned spares of capital goods - goods examined by Custom Officers and by an independent Government approved Chartered Engineer. The Chartered Engineer after examining the goods declared them as refurbished / re-conditioned goods having a minimum residual life of more than 80% of the new data graphics tubes and estimated residual life of subject goods is about five years - is the import of refurbished / reconditioned spares of capital goods restricted .....

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he residual life of the original spare. Admittedly such a certificate is available on record and there is no dispute about the same. - Whether the import of refurbished data graphic display tubes resticted on the basis that specific import authorization from DGFT in terms of Sl. No. I(a)(i) of para 2.17 of Foreign Trade Policy (2009-2014) not produced? Held that: - the goods mentioned against the items at Sl. No. B1110 of the Schedule 3 relating to waste electrical or electronic assembly can .....

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Respondent ORDER Per Archana Wadhwa All the appeals are being disposed of by a common order as they arise out of the same impugned order-in-appeal passed by Commissioner (A) and emanate from the same set of facts and circumstances. 2. As per facts on record the appellant filed bills of entry for the clearance of the goods declared as refurbished 17 inches data graphic display tubes for color with phosphor screen, pitch (17 inch), dot pitch less than 0.4 mm under CTH 85404020 attracting the duty .....

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s tubes and estimated residual life of subject goods is about five years. The appellant had submitted NOC issued by the Director of Ministry of Environment and Forests for import of 1,50,000 nos. of refurbished data graphic display tubes, subject to the condition that the defective parts would be re-exported to the origin, but failed to produce the specific import authorization from DGFT in terms of Sl. No. I(a)(i) of para 2.17 of Foreign Trade Policy (2009-2014). No NIDB data of the contemporan .....

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rsonal computers / laptops including their refurbished / reconditioned spares fails under restricted category, hence require special import authorization from DGFT therefore, confiscated the goods being restricted, under section 111 (d) of the Customs Act, 1962 and released them on payment of redemption fine and also imposed penalty on the appellant under Section 112(a)(i) of the Customs Act. 4. The appellant contested the above order on various grounds and specifically pleaded that in terms of .....

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of Chapter 2 of the Foreign Trade Policy 2012-13 titled Interpretation of Policy provides that (a) The decision of DGFT shall be final and binding on all matters relating to interpretation of policy, or provision in HBP VI, HBP V2 or classification of any item for import / export policy in the ITC (HC). In as much as in their case the Chartered Engineer has certified that the life of the goods is more than 5 years and the same are having residual life of more than 80% of the new parts certified .....

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restricts the goods being computer parts para 2.17 1(b) of the foreign trade policy will not apply as the computer monitors can be put to sale in the open market and cannot be considered to be capital goods. He also observed that as the goods are covered by Sl. No. 1110 of para B of the schedule - 3 to the Hazardous waste rules 2008 they require prior permission from Ministry of Environment and Forest read with Hazardous waste (Management, Handling and Trans-boundary movement) Rules 2008. He ac .....

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