ASIF TRADERS versus COLLECTOR OF CUSTOMS THROUGH ASSISTANT COLLECTOR
Section 181 and 196 Notification Section R 794 (I) / 2011, dated 25 8 2011 Disposal of goods The old and used spare parts notification equipment was used to break the imported equipment circuit and the Adjunct Officer seized it and fined it. The penalty was also imposed by the Collector (Appeal) deliberately increased the benefit of notification section R 794 (I) / 2011 258 2011, and ordered the release of the goods under a penalty of 20% of the value of the importer. But the Appellate Tribunal Set Collector (Appeals) issued the validation notification section R7979 (I) / 2011, dated 25-8 2011. A, there was a beneficial notification under which he was allowed to release the confiscated goods on payment of fines, therefore, it could be given the foregoing effect. As the matter of the importer was pending in the appeal phase the Collector (Appeal) properly allowed the importer to issue the notification provision RR 7979 (I) / 2011, d August 25 8 2011, old and used Spare parts were applied for use in second hand plants and the machinery used in the manufacture of goods was on parts that were used in machinery and which were used in the manufacture of goods, there was no restriction. Was done The notification section R 794 (I) / 2011, dated 25 8 2011, was applicable only if such parts were imported exclusively for their machinery, then the machinery was generally freely imported. The goods used to be and could be imported by any manufacturer as well as a commercial importer. High Court approves appellate tribunal reference
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