TMI Blog2018 (7) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... on has been obtained by the appellant vide their certificate dated 17.06.2003, therefore, it cannot be held that the goods are restricted in question. As this Tribunal has held that the goods in question cannot be held as restricted goods, in that circumstances, the redemption fine and penalties are not imposable on the appellant, therefore, impugned orders qua holding that goods are liable for confiscation are set aside, consequently redemption fine and penalty imposed on the appellant are not sustainable. Appeal allowed - decided in favor of appellant. - C/51761-51762, 54595-54599/2014 - FINAL ORDER NO. 62500-62506/2018 - Dated:- 22-6-2018 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant(s): Ms. Preeti Mandern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hartered engineer in terms Rule 4 to rule 9 Custom Valuation Rules, 2007. The appellant accepted the value so determined and waived the requirement of show cause notice and personal hearing. The adjudicating authority passed the impugned orders in respect of the above bills of entry holding that in terms of Sl. No. 1(a)(i) of para 2.17 of foreign foreign Trade Policy 2009-2014, the import of second hand personal computers/labtops including their refurbished/reconditioned spares parts under restricted category, hence require special import authorization from DGFT, therefore, confiscated the goods being restricted, under Section 111 (d) of the Customs Act, 1962 and allowed to be released on payment of redemption fine and penalty under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal laptops are freely importable on production of Chartered Engineer certificate that such spares have at least 80% of the residual life of the original spare. Admittedly, such a certificate is available on record and there is no dispute about the same. The appellants have also drawn my attention to the circular number 27/2011-Cus dated 04.07.2011 issued by the Central Board of Excise and Customs. On going through the same, it is seen that the goods mentioned against the items at Sl. No. B1110 of the Schedule 3 relating to waste electrical or electronic assembly can be imported with permission from Ministry of Environment and Forest. Admittedly, such permission stands granted by the Ministry of Environment and Forest, vide their certif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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