9911796707
TMI Blog2008 (6) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... correctness of the common order dated 5-8-2005 passed by the Customs, Excise Service Tax Appellate Tribunal, South Zonal Bench at Bangalore (hereinafter referred as 'the Tribunal' for short) in Appeal Nos. 1381-1384/2005, dated 5-8-2005 is challenged in this appeal framing the following substantial questions of law and urging the grounds in support of the same. "Whether the CESTAT is legally right in holding that the second-hand used photocopiers, copying assembly, which were involved in the import in question are required to be treated as 'Capital Goods' and therefore, import of the same does not required a 'License' under the Exim Policy?" 2. The learned Counsel for the appellants contends in support of the substantial questions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of Kerala High Court in the case of Commissioner of Customs, Cochin v. Atul Commodities Pvt. Ltd., reported in 2006 (202) E.L.T. 392 (Ker.) wherein the said High Court has set aside the Larger Bench decision of the aforesaid Tribunal. 4. We have carefully examined the legal contentions urged by the appellants' counsel with reference to the relevant charging circulars issued by the Director General of Foreign Trade in exercise of his power under Sec. 5 of said Act at Annexures D,E,F G which were the Exim Policy Circulars issued by the said authority to find out the correctness of the findings and reasons recorded by the Tribunal in the impugned order with a view to find out whether the question of law framed in this case w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers which are imported though not for the use of the importers themselves, they are clearly meant for the service sector. Therefore, it does not require procurement of licence in terms of Exim Policy. Therefore, it has rightly held that importable goods cannot be confiscated by the Commissioner of Customs Department by passing an order in exercise of his power under Sec. 111 of the Customs Act, 1962. 7. In our considered view, the order passed by the Tribunal in setting aside the impugned order in the appeal are based on facts and Exim Policy which were in force at the relevant point of time, policy circulars are rightly classified as imported goods, second-hand goods which would be used for rendering service to their customers or in of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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