2000 AIR SCW 2018 ::(1999) 113 ELT 757 ::2000 (9) SCC 487

Supreme Court Of India

Hon'ble Judge(s): S. P. Bharucha, G. T. Nanavati, B. N. Kirpal , JJJ

(A) Customs Act (52 of 1962) , S.11— Import of second-hand machinery - Medical equipments - Para 34(3) of import policy stipulating that import of second-hand machinery which is older than 7 years and has less than 5 years expected residual life will not be allowed - Machinery imported is older than seven years - Import not valid merely because machinery could be used for more than five years - Import policy does not stipulate that import is permitted if only one of the conditions is satisfied. (Para 5) (B) Customs Act (52 of 1962) , S.25— Imported goods - Exemption notification dt.18-4-1998 - Benefit of-Can be availed by Indian citizen who must have resided abroad for minimum period of one year immediately preceding the shipment of goods imported by him. (Para 8) (C) Customs Act (52 of 1962) , S.111— Confiscation-Import of accessories not permitted by import licence - Bill of entry also did not indicate that any parts or accessories in addition to the machines were being imported - Import of accessories, not legal - Import of accessories being without licence and same was liable to be confiscated. (Para 9) .....