2004 (7) TMI 122

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t imported second-hand goods can only be cleared in terms of Para 5.3 of the Import Policy against a specific licence. In absence of the same, they are liable for confiscation u/s 111(2) of the Customs Act, 1962 and also penalty u/s 112 of the said Act. 2. On appeal before the Commissioner of Customs (Appeal), Chattrapati Shivaji International Airport, Mumbai, upheld the order of the adjudicating .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... relied upon unreported decisions of Double Bench 1, Western Zonal Bench, Mumbai. (1) M/s. Mahavir Engg. Company v. Commissioner of Customs & Central Excise, Goa. (2) M/s. Shree Balaji Automobiles v. Commissioner of Customs, Goa [Appeal C/145/2000 since reported in 2004 (169) E.L.T. 58 (T)]. (3) M/s. Sagar Auto Works v. Commissioner of Customs & Central Excise, Goa [since reported in 2004 (163) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X