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TMI Blog2013 (11) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... imported by the appellant are to be considered as “secondhand capital goods”. It is nobody’s case that secondhand capital goods were not freely importable during the material period. They were freely importable without any license whatsoever. If that be so, the appellant’s action did not attract Section 111(d) of the Customs Act and, for that matter, Section 112 of the Act - confiscation ordered by the Commissioner and the penalties imposed by him are set aside - Decided in favour of assessee. - C/2606-2607/2011 - 694-695/2012 - Dated:- 17-10-2012 - Shri P.G. Chacko, J. Shri Vivekanandan, Consultant, for the Appellant. Ms. Sabrina Cano, Superintendent (AR), for the Respondent. ORDER These appeals filed by the assessee are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the importer paid such duty and secured clearance of the goods. However, the customs authorities framed a case against the importer from the licensing angle whereupon the party waived show-cause notice and made certain submissions through a letter dated 7-4-2011 addressed to the Assistant Commissioner of Customs (Import). In this letter, the importer stated inter alia that a scaffolding was a temporary structure that was erected at site for the industrial construction or residential building, that it allowed convenient working platforms that could reach many metres high, that it was very stable when compared to a ladder, that it could be used for the construction or remodeling of a tall building and that it could be used many times and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to the department. This description reads thus equipment for scaffolding, shuttering, propping or pit-propping . It is submitted that it is not in dispute that the scaffoldings were old and used and the same are classifiable under the above tariff entry and therefore, in terms of the definition of capital goods given in para 9.12 of the FTP, these items are liable to be treated as secondhand equipments used for providing services. Consequently, the goods should be held freely importable and the order of confiscation and penalty liable to be set aside. 5. The learned Superintendent (AR) has argued in defence of the Commissioner s decision. She submits that, there being no definition of equipment in the FTP or under any relevant sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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