https://www.taxtmi.com/caselaws?id=80369 The Tribunal upheld the Collector's findings that the three machines imported were separate entities but remanded the decision on the main machine's confiscation due to the absence of the Chartered Engineer's certificate. The Tribunal stressed the importance of evidence-based assessments before confiscating goods or imposing penalties under the Customs Act. en-us Mon, 05 Jun 1989 00:00:00 +0530 Thu, 16 Jun 2011 13:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80369 The Tribunal upheld the Collector's findings that the three machines imported were separate entities but remanded the decision on the main machine's confiscation due to the absence of the Chartered Engineer's certificate. The Tribunal stressed the importance of evidence-based assessments before confiscating goods or imposing penalties under the Customs Act. Case-Laws Customs Mon, 05 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80369