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TMI Blog2014 (11) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, propping or pit-propping. - Therefore, same are held as capital goods - impugned goods are freely importable as per para 2.17 of the Foreign trade Policy. Therefore, as no licence is required for importation of the said goods, the confiscation of the impugned goods was not warranted. Accordingly, confiscation is set aside. - Following decision of Cinda Engineering & Constructions P. Ltd. [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed as capital goods as defined in para 9.12 of Foreign trade Policy. Accordingly, they are not freely importable as per para 2.17 of FTP 2004-09 . Therefore as appellant could not produce necessary licence for importation of the goods, the same were held liable for confiscation and allowed to be redeemed on payment of Redemption Fine and penalty. The goods were released but the appellant is ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds which are not capital goods. In these circumstances, they are required to obtain necessary license therefore, goods have rightly been confiscated and Redemption Fine and penalty been rightly levied on them. Therefore, impugned order is to be upheld. 5. Heard both sides. Considered the submissions. 6. After considering the submissions, I find that the appellant has imported Propping pipes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in dispute that the items imported by the appellant were old and used scaffoldings. I shall immediately address the question whether these scaffoldings could be considered as equipment. These goods were classified by the importer under SH 7308 40 00 of the CTA Schedule and this classification was accepted by the assessing authority for levy of duty. That duty was paid by the importer also. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required for importation of the said goods, the confiscation of the impugned goods was not warranted. Accordingly, confiscation is set aside. As confiscation has been set aside, the question of imposing of Redemption Fine and penalty does not arise. In these circumstances, penalty and Redemption Fine is set aside. Consequently, the appeal is allowed with consequential relief. (Dictated in Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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