TMI Blog2016 (11) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... has been imported and cleared from two different ports but both consignments put together comprises of one second hand machine which in my view covered in this Rule 2(a) of General Rules for Interpretations therefore the present consignment has to be classified under classification of machine and not as a part, if it is so then no licence is required for clearance of such goods. The adjudicating authority in his findings has contended that since goods were imported at different port and different time therefore it has to be assessed differently in the form as presented at respective port. I do not agree with the Adjudicating authority on this point for the reason that irrespective whether it is imported at different date at different port b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed penalty of ₹ 1 lac under Section 112(a) of Customs Act. 1962. The adjudicating authority confiscated the goods on the ground that imported goods are parts of second hand machine therefore it requires licence for import and clearance of the same. 2. Shri. S.P. Mathew, Ld. Counsel for the appellant submits that they placed an order for the complete machine which is second hand to the supplier vide their purchase order dt. 20 Oct, 2005 which valued at Rs. US$8,50,517.02, which is one set. Due to logistics difficulty majority parts of the machine were imported at Nhava Sheva Port and some parts were imported at New Custom House, Mumbai Port. He submits that since the present consignment is not separate consignment, it is part an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terpretation Rule 2(a), if complete machine is presented unassembled or disassembled, it has to be classified under classification of particular machine and not as parts. In the present case even though the second hand machine has been imported and cleared from two different ports but both consignments put together comprises of one second hand machine which in my view covered in this Rule 2(a) of General Rules for Interpretations therefore the present consignment has to be classified under classification of machine and not as a part, if it is so then no licence is required for clearance of such goods. The adjudicating authority in his findings has contended that since goods were imported at different port and different time therefore it has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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