(1.) IN these batch of appeals, com mon question of law and facts are involved. Hence they are taken up to gether for disposal as per law.
(2.) IN these appeals, appellants had imported second -hand machin ery against the EXIM policy which required the appellants to obtain im port licence, in terms of which, the said goods could be imported only by the actual users and in accordance with the procedures laid down in para -5.4 of the Procedures 1997 -2002, the said second hand machineries, shall not be transferred, sold or otherwise, disposed of, within a pe riod of 5 years from the date of import except with the prior permission of Director General of Foreign Trade. As per the procedure, the Actual User shall furnish to the Customs at the time of clearance of goods, (i) self -declaration to the effect that the second -hand capital goods being imported has a minimum residual life of five years (ii) declaration to the effect that he is the actual user.
(3.) APPELLANTS filed declarations as prescribed in the Handbook of Procedures to the effect that the said imports were made under Actual User Condition of the imported second -hand printing machine would be installed at their factory premises. They also declared that this would abide by the relevant provisions of the EXIM policy.