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TMI Blog2018 (6) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... hand goods, except second hand capital goods are restricted for import and are allowed to be imported only in accordance with provisions of FTP, ITC (HS), HBPV1, Public notice or an authorization issued in this regard. The second grade pipes cannot be termed as second hand as the pipes had remained unused. Appeal dismissed - decided against Revenue. - Appeal No. C/535/2009 - ORDER NO. A/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imports as per Para 2.17 of the FTP 2004 09. The Respondent responded to the Customs that the goods imported by them devoid of their special application were lying in the yard exposed to various atmospheric conditions, moisture, heat, dust etc without preservation or anti rust coating. Further according to them even the price of US$ 440 per MT supported their claim that these pipes were unused. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and are not hit by restriction under FTP and allowed the importation. Being aggrieved, the revenue has filed the present appeal. 2. Shri M.K. Mall Ld. AC, (AR) appearing for the revenue submits that all second hand goods were restricted at the material time. The goods appeared to be old and used and this was clear cut case of misdescription and mis-declaration of the goods imported by the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records. We find that the adjudicating authority in his findings has adequately dealt with the facts of imports. In terms of FTP Policy the restriction was in respect of all second hand goods, except second hand capital goods are restricted for import and are allowed to be imported only in accordance with provisions of FTP, ITC (HS), HBPV1, Public notice or an authorization issued in this re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus do not find any infirmity in the impugned Order. Even though on merits we are not convince by the contention of the revenue but on legal side also we find that the revenue is asking for imposition of redemption fine and penalty. However it is to be seen that the goods were never seized/ confiscated and in absence of same there is no ground to impose redemption fine and penalty. Also no penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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