TMI Blog1999 (8) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... e upheld. The Collector was right in coming to the conclusion that the import of the said items was without any licence and the same was liable for confiscation. Appeal allowed. The judgment of the CEGAT is set aside and that of the Collector is restored. - 3238 of 1995 - - - Dated:- 10-8-1999 - S.P. Bharucha, G.T. Nanavati and B.N. Kirpal, JJ. [Order per : B.N. Kirpal, J.]. - The respondent had arrived from America in July, 1989 and availed of the transfer of residence facility. It appears that certain goods were imported by her by a ship from America on 24th May, 1990. Bill of Entry in respect thereof was filed in September, 1990. 2.The Bill of Entry which was filed related to import of some medical equipment, the equipment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been disturbed by the CEGAT. Para 34(3) of the Import Policy which was prevalent at that point of time stipulated that "import of second-hand machinery which is older than 7 years and has less than 5 years expected residual life will not be allowed." The Collector, in view of the fact that the machinery imported was more than 7 years old, came to the conclusion that the import was not legal. The Tribunal came to the conclusion that because the machinery which was imported could be used for more than 5 years, the import was valid because, according to it, the spirit of the said import policy was "to see that import of useless old machinery having less than 7 years is not imported into the country." 5.It is difficult to comprehend how t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eto annexed and spare parts and accessories thereof, (hereinafter referred to as the "said goods"), when imported into India, from - so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate of 25% ad valorem; and the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely : the CIF cost of the said goods shall be paid for by an Indian citizen residing abroad for a minimum period of one year immediately preceding the shipment of the said goods and he affirms on oath before a Notary of the country w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this notification and the finding of the Tribunal in this regard cannot be upheld. 9.Coming to the question of import of accessories the Tribunal observed that the Licensing Authority had been satisfied that the equipment which had been imported could not have functioned without accessories. It, therefore, come to the conclusion that the same was part and parcel of the main equipment and it would not be said that there was any misdeclaration by the respondent. In this connection, the Tribunal was referring to the recommendatory letter dated 14th August, 1991 written by the Chief Controller of Import and Export to the Collector of Customs to the effect that since the imports were by the N.R.I. from his own earnings abroad and was proposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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