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APPEAL NO.2827/LB OF 2001, DECIDED ON 12TH MARCH, 2002. versus APPEAL NO.2827/LB OF 2001, DECIDED ON 12TH MARCH, 2002.


Section 156 (1) (89) Import Policy Order, 2001 2002, Annex C Slate No 8 PTCHDG No. 8408 9000 Section RO 1374 (I) / 98, dated 17 12 1998 Diesel Engine Customs Authorities Generators And allowed diesel dredging approved Under the Import Policy Order 2001, banned diesel engines were independent machines for generators falling under PTCHDG No. 8408 9000, which included synchronous commodities and coding in the notice of explanation. The system has been specified. In section 84H (b) concerning the general arrangement of chip Die 84 diesel engines used to operate the generators, the SI number ()) cannot be considered as part of the machinery and the import policy. It is not covered under section 8 of section C of the Order, 2001. HDG 8408 9000 machines were also not listed in Annexure A or C of the import policy order. There was no restriction on the import of second hand diesel engines of PCT HDG 8408 9000. The order to seize was invalid. And the girl and the goods were entitled to be released on payment of tax

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