JUDGMENT

ZAFAR UL MAJEED, MEMBER (TECHNICAL).-This judgment shall dispose of two appeals cited in the title, one filed by Messrs Tufail Old Motors Store, Jhang Road, Faisalabad (Appellant No.1) and the other filed by Assistant Collector of Customs, Customs Dryport, Faisalabad d-(Appellant No.2); both against customs Order-in-Appeal No.20/2007 dated 3-4-2007 passed by the Collector (Appeals), Faisalabad.2. Brief facts of the case are that appellant No.1 imported a consignment declared to contain old/used machinery i.e. E/Motor, Gear Motor, Tyre Changer,, Welding Plant etc. from Korea and sought clearance thereof vide goods declaration No. FDRY-HC-422 dated, 29-8-2006 filed at Faisalabad Dryport. On examination of the consignment by Customs, following goods were found in used/second hand condition and as such not importable as per Appendix-C of the Import Policy Order, 2006-07 read with section 16 of the Customs Act, 1969.Sr. No.DescriptionQuantity1.Vice02-pcs2.Compressor Head01-pc3.Boiler Pressu...