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2016 (11) TMI 1147 - CESTAT MUMBAI

2016 (11) TMI 1147 - CESTAT MUMBAI - 2017 (345) E.L.T. 159 (Tri. - Mumbai) - Confiscation of imported goods - second hand machine - requirement of licence for import and clearance of the same - Held that: - Even though the part of the second hand machine were imported at JNPT, Nahva Sheva and part imported at New Customs House, Mumbai Port that will not make both the consignment as separate consignment. In terms of Interpretation Rule 2(a), if complete machine is presented unassembled or disasse .....

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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 but it is undisputed that both the consignment put together comprises of single machine and it is obser .....

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- Consignment in the present appeal is nothing but part and parcel of the machine as a whole and could not be classified and assessed as independent part hence no licence is required, accordingly confiscation is set aside. Appeal is allowed - APPEAL NO. C/1056/06 - ORDER NO. A/93022/16/SMB - Dated:- 22-9-2016 - Mr. Ramesh Nair, Member(Judicial) Shri. S.P. Mathew, Advocate for the Appellants Shri. D.K. Sinha, Asstt. Commissioner(A.R.) for the Respondent Order This appeal is directed against Ord .....

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ds 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 impor .....

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er hand, Shri. D.K. Sinha, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that this particular consignment is only part of the second hand machine and therefore licence is required, though the majority part have imported at JNPT, Nhava Sheva but this particular consignment has to be assessed independently therefore it will fall under the classification of parts of machine and needs import licence therefore there is viola .....

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ted at New Customs House, Mumbai Port that will not make both the consignment as separate consignment. In terms of Interpretation 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 t .....

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