9911796707
TMI Blog2002 (9) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty of Rs. 1.3 lakhs has also been imposed under Section 112(a) of the Customs Act. Besides directing the appellants to pay the duty at the appropriate rate. 2. The facts of the case are that the appellants filed Bill of Entry for the clearance of one unit of second hand offset press through their CHA. The details of the machine are as follows : Sl. No. No. of Units Declared Description Declared year of manufacture Value in US $ 1 1 Used 1990 Mitsubishi IF 13-6 Sheet Fed Offset Press 1990 1,10,000/- The goods arrived in 1 x 40 and 1 x 20 container in OOLU3440654 and OOLU5159158 and were covered under Invoice No. 4902, dt. 25-1-2001 raised by M/s. Babu Marketing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue of imported capital goods. The second hand capital goods shall not be transferred, sold or otherwise disposed off within a period of 2 years from the date of import, except with the prior permission of the DGFT. Since the goods under clearance were more than 10 years old, clearance of the same requires specific licence. The goods were therefore, liable for confiscation under Section 111(d) of Customs Act, 1962 read with Section 3(3) of Foreign Trade (Development Regulation) Act, 1992 for being imported without such specific licence. For having rendered the goods liable for confiscation as above, the importer is liable for penalty under Section 112(a) of the Customs Act, 1962. 5. The appellants waived the show cause notice but avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the value arrived at after allowing depreciation is less than the declared value). 12. Since the goods are imported contrary to the provisions of import policy the same are liable for confiscation under Section 111(d) of Customs Act, 1962 read with Section 3(3) of Foreign Trade (Development Regulation) Act, 1992. For having rendered the goods liable for confiscation, the importers are liable for penalty under Section 112(a) of the Customs Act, 1962. 13. Accordingly, I press the following orders:- 14. I confiscate the imported second hand machinery under Section 111(d) of Customs Act, 1962 read with Section 3(3) of Foreign Trade (Development Regulation) Act, 1992 and, however, I give an option to redeem the same on payment of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or by even cross-examining the Chartered Engineer. They have not produced any other evidence from the supplier or from the manufacturer to show that the second hand machinery imported by them was not more than 10 years old. Therefore, the Commissioner s order in the light of the Para 5.3 of the Export and Import Policy valid from 1-4-1997 to 31-3-2002 is correct and a proper order. We notice that the goods have become confiscable as the goods have contravened the provisions of the Import Policy and has become liable for confiscation. The fine imposed is reasonable and cannot be said to be exorbitant, taking into consideration the value of the goods declared by the appellants. The appellants have not seriously contested the value also before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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