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M/s. Hightemp Furnaces Ltd. Versus Commissioner of Customs (I) , Mumbai-I

Confiscation of imported goods - imported goods are parts of second hand machine therefore it requires licence for import and clearance of the same - Held that: - I find that purchase order in comparison with the invoices of both the consignment, it clearly established that it is one consignment of second hand machine which has been ordered by the importer and imported accordingly. Even though the part of the second hand machine were imported at JNPT, Nahva Sheva and part imported at New Customs .....

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eneral 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 - irrespective of fact that both the consignment were imported on different port at different time will not change the classification of a whole machine. As per my above discussion, I am of the view that consignment in the present appeal is nothing but part and parcel of the machine as a whol .....

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/AKP/GR.VA dated 5/6/2006 passed by the Commissioner of Customs(Import), New Customs House, Mumbai whereby Ld. Commissioner confiscated the parts of the capital goods imported vide Bill of Entry No. 670782 dated 27/4/2006 valued at ₹ 2,98,02,672/- with an option for redemption of the same on payment of fine of ₹ 14 lacs and also imposed penalty of ₹ 2 lac under Section 112(a) of Customs Act. 1962. The adjudicating authority confiscated the goods on the ground that imported good .....

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ome parts were imported at New Custom House, Mumbai Port. They submit that since the present consignment is not separate consignment, it is part and parcel of complete machine therefore it cannot be treated as individual part but it is part of the entire machine and should be classified as a machine only. Therefore there is no need of any licence for import of the part cargo of the second hand machine at Custom House, Mumbai port therefore adjudicating authority has wrongly confiscated the consi .....

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re there is violation of condition of ITC and adjudicating authority has rightly confiscated the goods. 4. We have carefully considered the submissions made by both sides and perused the record. 5. I find that purchase order in comparison with the invoices of both the consignment, it clearly established that it is one consignment of second hand machine which has been ordered by the importer and imported accordingly. Even though the part of the second hand machine were imported at JNPT, Nahva She .....

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