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TMI Blog1987 (2) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... t was shipped to them from Europe during January, 1983. At that time, import of second-hand printing machines was permissible in terms of OGL-2 of the AM-83 Policy. However, during the voyage the ship's hold was flooded with sea water and the machine got damaged. On arrival of the machine in April, 1983, the appellants refused to clear it. The Insurance Company settled their claim for the full insured value of the machine. By this time, the Import Policy had undergone a change and import of second-hand printing machines was no longer permissible. However, the appellants stated, that on contacting the P.R.O. of the Import Control Licensing Office, they were given to understand that they could yet import a secondhand printing machine as a rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hence it could not be called a 'replacement' and (2) in terms of paragraph 5(3)(iii) of the Imports (Control) Order, 1955, the imported goods ought to be new goods unless otherwise stated in the licence and hence import of second-hand machine was not permissible under the Open General Licence: the importation required a specific licence which the appellants did not have. We do not agree with the department's view. Second-hand machines have to be purchased when and where available. It would not, therefore, be correct to insist that the second-hand machine, imported by way of replacement, must come from the same supplier. The appellants say that the supplier of the first machine did not have another one of the same type. There is no reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants. 4. Coming to the value aspect, we find that the appellants had declared the value of the first machine as Rs. 5,08,838/-. They declared the value of the second machine as Rs. 3,91,19849/-. Both machines were of the same model, make and year of manufacture (1974), as already stated. The Additional Collector has argued that the second machine had two advantages over the first, namely,- (a) the second machine had been more thoroughly re-built-up before shipment. Its re-conditioning cost came to Rs. 90,125/- as against the re-conditioning cost of Rs. 6,700/- for the first machine. (b) The Chartered Engineer certified that the second machine had a life of another 15 years as against the first machine which had been certified as having ..... X X X X Extracts X X X X X X X X Extracts X X X X
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