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TMI Blog2018 (8) TMI 1701X X X X Extracts X X X X X X X X Extracts X X X X ..... also not new goods. Furthermore, the report of the Chartered Engineer is categorical in taking note of the welding on several pipes which would indicate that these had been previously utilized before export. Therefore, there can be no doubt that the goods are used as contemplated for restriction in para 2.31 of the Foreign Trade Policy 2015-2020. However, the import of the goods does not pose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Customs (Appeals), JNCH, Nhava Sheva, Mumbai II is the confirmation of confiscation, with option to redeem the goods on payment of fine of ₹ 2,00,000/- for the purpose of re-export, and the imposition of penalty of ₹ 1,60,000/- under section 112(a) of Customs Act, 1962 for the goods being violative of the restriction on the import of second-hand goods, other than c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer was without any basis and that the Chartered Engineer has not, anywhere, indicated that the goods, though old, were used. According to him, the decision of the Tribunal in Bengal Export Corporation v. Commissioner of Customs (Port), Kolkata [2012 (278) ELT 332 (Tri.Kolkata)] had held such violations to be minor. Furthermore, it was brought to our notice that the Tribunal in Peri (India) Pvt L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cates that these were also not new goods. Furthermore, the report of the Chartered Engineer is categorical in taking note of the welding on several pipes which would indicate that these had been previously utilized before export. Therefore, there can be no doubt that the goods are used as contemplated for restriction in para 2.31 of the Foreign Trade Policy 2015-2020. Such imports in contraventi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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