2004 (3) TMI 639

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..... e appeal arose out of the order of the Commissioner of Customs, Goa. 2. The appellant imported a consignment of second hand crank shafts and cam shafts without the cover of an import licence. The goods valued at Rs. 2,08,421/- were confiscated under Section 111(d) of the Customs Act read with the relevant provisions of F.T. (D&R) Act, 1992. They were allowed to be redeemed on payment of a fi .....

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..... ugh the various contentions. Insofar as the contention that no licence is required to import the second hand goods is concerned, I hold that the appellant is misreading Paras 10 and 5.4 of the Import Export Policy. The goods under import being second hand need a licence. 5. Confiscation is upheld. Taking the totality of circumstances, I reduce the redemption fine to Rs. 40,000/ -. Penalty of .....

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