https://www.taxtmi.com/caselaws?id=89665 The appeals from the Revenue challenging the impugned order in a case involving the importation of second-hand machines were dismissed. The Commissioner's decision to confiscate the machines, appropriate funds from the bank guarantee, and impose penalties on the importers was upheld. The judgment emphasized the importance of establishing premeditated illegal importation for penalty imposition and criticized the lack of prosecution against the importers. The court found the penalties and fines imposed to be appropriate considering the circumstances, dismissing the appeals for lacking merit in challenging the original order. en-us Wed, 09 Dec 1998 00:00:00 +0530 Wed, 28 Sep 2011 18:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89665 The appeals from the Revenue challenging the impugned order in a case involving the importation of second-hand machines were dismissed. The Commissioner's decision to confiscate the machines, appropriate funds from the bank guarantee, and impose penalties on the importers was upheld. The judgment emphasized the importance of establishing premeditated illegal importation for penalty imposition and criticized the lack of prosecution against the importers. The court found the penalties and fines imposed to be appropriate considering the circumstances, dismissing the appeals for lacking merit in challenging the original order. Case-Laws Customs Wed, 09 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89665