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2016 (11) TMI 909 - CESTAT MUMBAI

2016 (11) TMI 909 - CESTAT MUMBAI - 2016 (340) E.L.T. 689 (Tri. - 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 judgme .....

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sels, boats etc. are allowed to be imported without a license; old ships, vessels 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 .....

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377; 1Lac to ₹ 20,000/- - Appeal disposed off - decided partly in 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), .....

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Yacht valued at ₹ 48,34,310.46 was confiscated under Section 111(d) of 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 .....

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t of second hand capital goods is allowed freely. Therefore there is no need 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, Sh .....

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ts: (i) Anand Mahindra Vs. Commr. Of Cus. (Import), Mumbai-I 2008(226) E.L.T.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 im .....

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elevant. To ascertain whether in both the policies the provisions of para 2.17 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/ reco .....

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es, air conditioners, diesel generating sets will only be allowed against a 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) Die .....

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