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TMI Blog2011 (6) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of such goods. no justification for confiscation of the seized goods or truck and for imposition of penalties either of the appellants. confiscation of the goods set aside as that of the truck and set aside the penalties imposed on both the appellants. both the appeals are allowed - C/582-583/2006 - A/1068-1069/2011-WZB/AHD - Dated:- 22-6-2011 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : S/Shri A.V. Naik and N.S. Patel, Advocates, for the Appellant. Shri Imamuddin Ahmed, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. As per facts on record, the appellant is unit situated in Kandla Special Economic Zone (KASEZ), having been given a letter of permission by the Development Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1.50 Lakhs. He has also imposed penalty of Rs. One lakh on M/s. Palmon Exports and Rs. 1.50 Lakhs on Shri Sunil Lahori, Partner of M/s. Palmon Exports. Adjudicating authority has also confiscated the truck owned by M/s. Palmon Exports with an option to redeem the same on payment of redemption fine of Rs. 50,000/-. 2. Shri A.V. Naik, learned advocate appearing for the appellants submits that the appellants were allowed by the Development Commissioner, KASEZ to manufacture and recondition the electronic items like Computer Monitors, Printers, etc. As such, they were eligible to import second-hand computers without any restriction. The allegations of violation of exim policy are incorrect inasmuch as these items are not prohibited items. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of the policy ITC (HS), Handbook (Vol-1), public notice or a licence/certificate/permission issued in this regard. As per the said paragraph, only import of second-hand capital goods including refurbished/reconditioned spares shall be allowed freely. As regards misdeclaration, learned DR submits that inasmuch as the appellants have admitted misdeclaration on their part, the goods should be confiscated. 5. After carefully going through the submissions made by both the sides and after going through the impugned orders, we find that appellants is a SEZ unit located in KASEZ, Gandhidham. They have been issue with a letter of permission by the Development Commissioner, KASEZ, for manufacture and reconditioning of electronic item ..... X X X X Extracts X X X X X X X X Extracts X X X X
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