2009 (2) TMI 214 - HC - Customs

Used capital goods import exim foreign trade policy - used horizontal boring machine in dismantled condition held that - . It is not in dispute that the respondent has imported used horizontal boring machine in dismantled condition by dismantling it and importing in three consignments. It is not in dispute that the invoice in all the three consignments is a single invoice thereby confirming that the goods imported in all the three consignments represent one machine. - If the three consignments are held to be import of one machine, then the contention of the revenue that the imports represent parts of second-hand capital goods cannot be accepted revenue appeal dismissed.

Summary

The High Court of Bombay dismissed the appeal by the Commissioner of Customs challenging an order regarding the import of a "used horizontal boring machine in dismantled condition" in three consignments. The Court confirmed that the goods imported in the three consignments represent one machine, and rejected the revenue's contention that they were parts of second-hand capital goods. The appeal was dismissed as there was no substance in it.