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Shree Sajid Malik Versus Commissioner of Customs (Imports) , Mumbai-I

2016 (11) TMI 909 - CESTAT MUMBAI

Import of old and used Sail Yacht Cunning Plan for personal use - requirement of import licence - whether old and used Sail Yacht Cunning Plan can be considered as second hand capital goods so as to exempt from requirement of import licence? - Held that: - during the policy -2004-09 as well 2009-14 the import of second hand goods were restricted. The import was permissible under license/authorization. Since in the judgment of Anand Mahindra Vs. Commr. Of Cus. (Import), Mumbai-I [2008 (2) TMI 104 .....

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ssels etc., for the purpose of breaking, are freely importable, I am of the view that only new ships, vessels etc. and old ships, vessels etc. imported for breaking purpose are only freely importable. Whereas in the present case the Yacht imported by the Appellant is neither new nor for breaking purpose. Therefore the submission in this regard is of no help to the appellant. - As regard quantum of fine and penalty, I find that the issue and facts of Anand Mahindra case is identical in the pr .....

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favor of appellant. - Appeal No. C/89094/2013-Mum - Final Order No. A/88405/2016-WZB/SMB - Dated:- 11-7-2016 - Mr. Ramesh Nair, Member (Judicial). Shri Subba Reddy, Advocate for the Appellant. Shri S.J. Sahu, Assistant Commissioner (A.R.) for the Respondent. ORDER Per: Ramesh Nair The appeal is directed against of Order-in-Appeal No. MUM-CSTM-SMP-369-12-13 dated 01.07.2013 passed by the Commissioner of Customs (Appeals), Mumbai Customs Zone-I, whereby the learned Commissioner (Appeals) upholding .....

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Customs Act,1962 with an option to the Appellant for redemption of the Yacht on payment of fine of ₹ 7,50,000/- under Section 125 of the Customs Act, 1962. The appellant was also imposed a penalty of ₹ 100,000/- under Section 112(a) of the Customs Act, 1962. The adjudicating authority, for confiscation of the Yacht, given the reasoning that the Yacht being second hand goods for personal use, requires import license for import, which the appellant has failed to produce while filing t .....

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of import license for import of Yacht which is a second hand capital goods. He further submits that as per licensing notes on chapter 89, the ships, vessels, boats etc. are allowed to be imported without a license. Old ships, vessels etc., for the purpose of breaking, are freely importable. He submits that the Yacht whether imported as new one or as second hand capital goods it is freely importable. 4. On other hand, Shri S.J. Sahu, Ld. Assistant Commissioner (AR) submits that first of all the .....

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.371 (Tri.-Mum) (ii) Commissioner of Customs (Imports) Vs. Anand Mahindra 2009 (244) E.L.T. 340 (Bom) 5. I have carefully considered the submissions made by both the sides and perused the records. The appellant imported second hand Yacht without obtaining the licence. In the para 2.17 of the relevant Foreign Trade Policy 2009-14, it provides that second hand goods are restricted and second hand capital goods is freely imported. On going through the case of Anand Mahindra supra, I observed that i .....

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17 are same otherwise, the same are reproduced below: Foreign Trade Policy-2004-09 Para 2.17 All second hand goods, excepting second hand capital goods, shall be restricted for imports and may be imported only in accordance with the provisions of this Policy, ITC(HS), Handbook (Vol.1), public Notice or a license/certificate/permission issued in this behalf. Import of second hand capital goods, including refurbished/ reconditioned spares, shall be allowed freely. Foreign Trade Policy-2009-14 Para .....

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licence. Import of re-manufactured goods shall be allowed only against a licence. As exists in 2012 2.17 Second Hand Goods For Second Hand goods, the Import Policy Regime is given as under: Import Policy Conditions, if any I. Second Hand Capital Goods Group (a) Restricted Category : (i)Personal computers/laptops: (ii)Photocopier machines / Digital multifunction Print & Copying Machines (iii) Air conditioners (iv) Diesel generating sets Restricted Allowed to be imported only as per provisions .....

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