https://www.taxtmi.com/caselaws?id=85276 Penalty for earlier consignments could not be sustained where no show cause notice covered those clearances and there was no evidence of waiver or hearing on that basis, so the penalty on the past seven consignments was set aside. By contrast, the live consignment was found to have violated the actual user condition because no manufacturing activity was carried on, the machinery was unused, and the imported tubes were only cut and sold; mere cutting was not manufacture. On those facts, confiscation, redemption fine, and penalty on the live consignment were upheld. en-us Tue, 20 Feb 1996 00:00:00 +0530 Wed, 03 Aug 2011 18:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85276 Penalty for earlier consignments could not be sustained where no show cause notice covered those clearances and there was no evidence of waiver or hearing on that basis, so the penalty on the past seven consignments was set aside. By contrast, the live consignment was found to have violated the actual user condition because no manufacturing activity was carried on, the machinery was unused, and the imported tubes were only cut and sold; mere cutting was not manufacture. On those facts, confiscation, redemption fine, and penalty on the live consignment were upheld. Case-Laws Customs Tue, 20 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85276