9911796707
TMI Blog2006 (7) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. The appellant is a registered tour operator. It imported one used Mitsubishi Delica Car at Nhava Sheva Port and filed a Bill of Entry dated 9-5-2004 for its clearance. The declared CIF value was Rs.3,60,000/-. 2. The appellant sought clearance of the car under Policy relating to the import of second-hand capital goods. That Policy read as under: 5.4. Import of Second Hand Cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nery and definition of capital goods under the Import Policy covers any machinery . This contention of the appellant was not accepted in adjudication as well as in first appeal and the car was confiscated under Section 111(d) of the Customs Act and a penalty of Rs. 3.60 lakh imposed on the appellant under Section 112(a) of the Customs Act. The appellant was also allowed to redeem the car on paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cond hand capital goods in general, paras 5.21 and 5.22 are specific to the import of vehicles by travel agents, tour operators etc. Those paras read as under: 5.21 Travel agents, tour operators, restaurants, and tourist transport operators and other units for tourism, like adventure/wildlife and convention units, recognised by the Director General of Tourism, Government of India, shall be entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is specifically restricted , that restriction cannot be set at naught by allowing its import under a general provision relating to import of machinery. The valuation undertaken also is not required to be interfered with as the same has been done in conformity with the Customs practice of fixing the value after allowing due depreciation. 8. In view of the above, we are of the opinion that no rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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