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<h1>Customs Tribunal Lowers Import Fine for EPZ Unit Importing Second-Hand Machinery</h1> The Tribunal reduced the fine imposed by the Collector of Customs on an importer for importing second-hand machinery above 7 years of age, not meeting ... Import of second-hand machinery under O.G.L.by the Unit in Export Processing Zone The Collector of Customs imposed a fine of Rs. 1,00,000 on an importer for importing second-hand machinery above 7 years of age, not meeting import policy conditions. The importer, an EPZ unit, argued for leniency due to being supplied the machinery free of cost and needing it for export. The Tribunal reduced the fine to Rs. 25,000 considering the circumstances.