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TMI Blog2018 (2) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... l Member Shri M.Balagopal, Advocate, For The Appellant Shri Parashivamurthy, Dy. Commissioner(Ar), For The Respondent Per : V. Padmanabhan The present appeal has been filed against the Order-in-Original No. 03-2012 dated 05/06/2012. The appellant has also filed a miscellaneous application for early hearing of the case. For the reasons mentioned therein, the EH application is allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; Since the appellant was not in possession of the import licence, the goods were ordered for confiscation under Section 111(d) of the Customs Act, 1962 read with Section 3(3) of Foreign Trade (Development and Regulation) Act, 1962. The goods were allowed for redemption on payment of fine and penalty. Aggrieved by the impugned order, the present appeal has been filed. 4. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as required under para 2.17 of the FTP. This para of the FTP allowed import of second hand capital goods without a licence only if such goods are in the nature of capital goods. The DGFT has clarified, as per their circular dt. 06/12/2012, that audio visual equipments imported by the service providers can be considered as capital goods. We note that such a clarification was not availab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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