2000 (7) TMI 126

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..... e concerned documents namely the invoice, packing list, bill of lading etc. did not describe this condition of the goods. The goods were claimed to be free of duty in terms of Notification 13/81-Cus. since the importers were a 100% EOU. The capital goods list attested by the Development Commissioner also did not show the second hand condition of the goods. The department also noticed that the Deve .....

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..... ue. 3. In none of these documents, the real condition of the goods was shown by the importers. However, the EXIM Policy for the material period permitted importation of second hand goods both by actual users and by 100% EOUs. Therefore, even if strictly speaking the importers had failed to declare the actual condition of the machinery, it could not be termed as mis-declaration with intent to eva .....

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