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M/s. Porritts & Spencer (Asia) Ltd Versus Commissioner of Customs (I) , New Custom House, Mumbai-I

2016 (11) TMI 1147 - CESTAT 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 disassembled, it has to be classified under classification of particular machine and .....

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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 observed that in the present case common purchase order which is complete into two .....

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achine 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 Order-in-Original No. 89-2006/CAC/CC(I)/AKP/GR-VA dated 5/6/2006 passed by the C .....

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re 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 consi .....

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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 violation of condition of ITC and adjudicating authority has rightly confiscated t .....

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