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TMI Blog2011 (9) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... T.M. Venkata Reddy, Adv. for the Appellant/Petitioner/Plaintiff JUDGEMENT N. Kumar, J:- 1. The Revenue has challenged in this appeal, the order passed by the Tribunal which has allowed the appeal of the Assessee and has held, the second hand photocopier machine is freely importable and therefore confiscation of the said material, imposition of fine and penalty is not justified. 2. The Assessee has imported used photocopier/photocopying assembly, separately under different bills. The original Adjudicating Authority passed an order holding that the goods so imported were liable for confiscation under Section 111(d) and (m) of the Customs Act, 1962 read with Section 3(2) and 3(3) of the Foreign Trade (Development and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .17 means and adjourned the case to today. Today, the learned Counsel has produced the extract containing Chapter-2 of the EXIM Policy 2002-2007 which deals with general provisions regarding imports and exports. In the same, we do not find Para 2.17. Learned Counsel referred to Page 6 where it is stated as under:- Second Hand Goods:- All second hand goods shall be restricted for imports and may be imported only in accordance with the provisions of this Policy, ITC(HS), Handbook (Vol. 1), Public Notice or a licence/certificate/permission issued in this behalf. Then he pointed out to Handbook of Procedures - (Vol.1), 1st September 2004 - 31st March 2009, w.e.f. 1st April, 2006. In that, 2.17 reads as under:- Interviews with author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditioned spares on production of a Chartered Engineer certificate that such spares have a residual life not less than 80 per cent of the life of the original spare, which is not the case in hand. More over the said Handbook of Procedure came into effect from 1st April, 2006 and it is for the period 1st September, 2004 to 31st March, 2009. We are concerned with a period anterior to that. The Handbook of Procedure, dealing with the period which is involved in this case, is not produced. We are completely kept in dark to what 2.17 says, for the period anterior to the handbook procedure. In these circumstances, we are forced to act on what the Tribunal has held, holding that the Tribunal was justified in passing the impugned order i.e. the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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