9911796707
TMI Blog2016 (11) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... for the transport of goods' 'other dumpers designed for off-highway use'. The question that arose is whether the said dumpers imported by Appellant will have to conform to the conditions set out in the Import Licensing Notes to Chapter 87 prescribed under Import-Export policy 2004-2009 for new 'motor vehicles'. The commissioner of Customs vide his Order in Original No. 05/2008 dated 02.07.2008 decided the matter on merits and concluded as under: a) Dumpers under Customs Tariff Heading 87041090 is a vehicle as defined by Section 2(28) of the Motor Vehicles Act, and thus the Appellant is required to fulfil the conditions set out in Motor Vehicles Rules, 1989 and the conditions as prescribed in Para 2 II of the Licensing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment the Ld AR Shri. S.C. Bose submitted with regard to invocation of Sections 111(d) and 112 (a) of Customs Act, 1962 that Visakhapatnam port is not included in the list of notified port through which new motor vehicles are permitted for import, hence the vehicles attain the colour of goods which are contrary to prohibition imposed, hence 111(d) and 112(a) are applicable. 4. Heard both sides and gone through the records. 5. For better appreciation of the issue under analysis the relevant provision of Sections 111(d), 112 (a) and 125 of Customs Act, 1962 are reproduced as under: Section 111(d): Any goods which are imported or attempted to be imported or are brought within the Indian Customs waters for the purpose of being imported c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 87 of import export policy 2004-2009, that importation of new vehicles shall be permitted only through specified Customs Port at Nhava Sheva, Kolkatta, Chennai, ICD-Tuglakhabad, Delhi Air Cargo and Mumbai Port Other conditions of import are also specified in the said Licensing notes. However, there is no prohibition on their importation. By any stretch of imagination, the word' restriction' cannot be equated or read as 'prohibition'. This being so, invocation of 111(d) is not in order, Possibly one or more of the situations attracting confiscation as listed out in 111(a) to (p) may well have been applicable to the facts of this case, but definitely not 111(d). In the event the goods are not liable for confiscation under ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
