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Issues:
Import of second-hand capital goods without a license, confiscation of goods under Customs Act, valuation of goods, penalty under Customs Act, interpretation of relevant date for determining import contravention under Customs Act. Import of Second-Hand Capital Goods without a License: The case involved the import of second-hand capital goods without an import license, leading to Customs authorities finding the goods to be over 10 years old and undervalued. The goods were sought to be confiscated under Sections 111(d) and (m) of the Customs Act, 1962, and a penalty was imposed on the importer under Section 112(a) of the Act. The importer waived the show cause notice and personal hearing, resulting in the original authority passing an order confiscating the goods with an option for redemption on payment of a fine. The appeal was made against this order. Interpretation of Relevant Date for Determining Import Contravention: The main dispute revolved around the interpretation of the relevant date for determining whether the import contravened any provision of the Exim Policy. The Commissioner (Appeals) set aside the order of confiscation and penalty, stating that the provisions of the new Foreign Trade Policy 2004-2009 were applicable as the Bill of Entry was filed after its implementation on 1-9-2004. The argument arose regarding whether the date of shipment or entry of goods into Indian customs waters was relevant for determining import policy contravention under Section 111 of the Customs Act, 1962. Confiscation of Goods and Valuation: The Customs authorities confiscated the goods under Section 111(d) of the Customs Act, 1962, due to the import contravention and undervaluation. The original authority passed an order confiscating the goods with an option for redemption on payment of a fine, along with enhancing the value of the goods under the Customs Valuation Rules, 1988. However, the Commissioner (Appeals) set aside this order based on the interpretation of the relevant date under the new Foreign Trade Policy. Penalty under Customs Act: In addition to the confiscation of goods, a penalty was imposed on the importer under Section 112(a) of the Customs Act, 1962. The original authority's order imposing the penalty was set aside by the Commissioner (Appeals) based on the application of the new Foreign Trade Policy and the absence of contravention of its provisions. Judgment and Remand: The impugned order was set aside, and the Commissioner (Appeals) was directed to pass a fresh speaking order after providing both parties with a reasonable opportunity to be heard on all issues, including the interpretation of the relevant date for import contravention determination. The appeal was allowed by way of remand for further proceedings and clarification on the contentious issues raised during the case.
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