https://www.taxtmi.com/caselaws?id=86950 Imported second-hand machines were required under the prevailing import policy to be under seven years old and to have at least five years' residuary life. On the evidence, only one machine had conclusive proof of manufacture in 1969, so confiscation was sustainable only for that identified machine and was set aside for the remaining nine. As to penalty, the Department failed to prove that the appellants had the required knowledge, understanding, or reasonable belief that the goods were liable to confiscation, so no penalty could be imposed. en-us Mon, 05 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86950 Imported second-hand machines were required under the prevailing import policy to be under seven years old and to have at least five years' residuary life. On the evidence, only one machine had conclusive proof of manufacture in 1969, so confiscation was sustainable only for that identified machine and was set aside for the remaining nine. As to penalty, the Department failed to prove that the appellants had the required knowledge, understanding, or reasonable belief that the goods were liable to confiscation, so no penalty could be imposed. Case-Laws Customs Mon, 05 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86950