9911796707
|
Home
Issues:
1. Import of second hand crank shafts and cam shafts without an import licence. 2. Confiscation of goods under Section 111(d) of the Customs Act. 3. Imposition of fine and penalty under Sections 111(d) and 112 of the Customs Act. 4. Interpretation of the Import Export Policy regarding the import of second hand goods. Analysis: 1. The appellant imported second hand crank shafts and cam shafts without the cover of an import licence, leading to confiscation of the goods valued at Rs. 2,08,421 under Section 111(d) of the Customs Act along with a redemption fine of Rs. 70,000 and a penalty of Rs. 10,000 under Section 112 of the Customs Act. 2. The main contention raised by the appellant was that crank shafts, not being capital goods, are importable without a licence, especially as replacement parts, citing the Exim Policy. However, the Tribunal held that a licence is required for importing second hand goods, contrary to the appellant's interpretation of the Import Export Policy. 3. After considering the various contentions presented, the Tribunal upheld the confiscation of the goods but reduced the redemption fine from Rs. 70,000 to Rs. 40,000, taking into account the circumstances. The penalty of Rs. 10,000 was sustained, resulting in the appeal being partly allowed. 4. The Tribunal clarified that the import of second hand goods, including crank shafts and cam shafts, necessitates a licence despite the appellant's argument that only second hand capital goods are restricted. The decision highlights the importance of complying with licensing requirements even for replacement parts to avoid penalties and confiscation under the Customs Act.
|
