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TMI Blog2014 (1) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... c licence and as such on the face of the fact that the goods in question were admittedly old and used, it was for the Revenue to show that the same required specific licence for import. Admittedly the policy circular issued by DGFT is to the effect that no restriction is applicable on import of second-hand capital goods which are freely importable without a specific licence - Admittedly the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed a bill of entry on 23-6-2006 declaring the assessable value as Rs. 2,00,880/-. On enquiries being made the appellants stated that first check be conducted as the goods were used and refurbished. 2. Inasmuch as the address of the appellant in the airway bill was given as B-6/1, Ist Floor, Safdarjang Enclave Commercial Complex, New Delhi and the bill of entry was filed for the address A-28, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner (Appeals) contending that the imported goods were old capital goods and as such required no special licence; that the appellants have a valid IEC certificate issued at their registered office and as such it cannot be said that they do not have any IEC certificate. They accordingly requested for setting aside the impugned order. 4. The Commissioner (Appeals) did not find favour wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect that no restriction is applicable on import of second-hand capital goods which are freely importable without a specific licence. 5. The second objection raised by the Revenue is to the effect that whereas the airway bill shows the address of Safdarjang Enclave, the bill of entry address of the appellant is that of Gulmohar Park. As such they have concluded that IEC certificate issued to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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