https://www.taxtmi.com/caselaws?id=87271 The Tribunal disposed of the appeal by granting partial relief to the appellant, reducing the fine and penalty imposed under Sections 111(d) & 111(m) of the Customs Act, 1962. The misdeclaration of goods to avail lower customs duty was rejected, and the machine was deemed ineligible for the claimed notification benefits. The actual user condition was found inapplicable at the time of importation, and the interpretation of the ITC Policy favored the appellant. The confiscation under Section 111(m) was upheld, but the redemption fine and penalty were reduced based on the circumstances. en-us Wed, 10 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 18:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87271 The Tribunal disposed of the appeal by granting partial relief to the appellant, reducing the fine and penalty imposed under Sections 111(d) & 111(m) of the Customs Act, 1962. The misdeclaration of goods to avail lower customs duty was rejected, and the machine was deemed ineligible for the claimed notification benefits. The actual user condition was found inapplicable at the time of importation, and the interpretation of the ITC Policy favored the appellant. The confiscation under Section 111(m) was upheld, but the redemption fine and penalty were reduced based on the circumstances. Case-Laws Customs Wed, 10 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87271