2016 (12) TMI 1688

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..... apparent from the licensing notes in Chapter 87 that the restrictions therein are intended for vehicles that are imported for use as such on the roads in India. The appellant is a unit that is engaged in the manufacture of tractors and is not a user of the said tractor except in relation to its manufacturing activity. It would therefore not be in violation of the licensing notes referred to in the .....

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..... on 112 of Customs Act, 1962. Allegedly the goods had been imported in violation of the licensing note (1)(ii)(d)(iv) in Chapter 87 of the ITC HSN appended to the Foreign Trade Policy. 2. The appellant is an Export Oriented Unit operating under a Letter of Permission (LoP) issued under the Foreign Trade Policy and claims that the said tractor was imported from its sister concern in Germany for .....

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..... rtaining to the tractor which clearly indicate that these are not used, or owned, prior to its import and had been sourced from the factory of manufacture. No evidence to the contrary has been recorded by the adjudicating authority. 6. In view of the above, the confiscation of the tractor is without authority of law and is set aside. Consequently, the penalty is also set aside. Appeal allowed. .....

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