https://www.taxtmi.com/caselaws?id=90427 Imported embroidery machines could not be subjected to confiscation and penalty on the basis of age alone where the department failed to produce reliable documentary evidence proving that they were more than seven years old; a Chartered Engineer's certificate supported the declared year of manufacture, and equivocal appearance-based opinion was insufficient. The declared assessable value also could not be rejected for suppression or undervaluation because the record did not establish deliberate under-invoicing, conscious suppression, or other mens rea, and the freight and insurance discrepancy was not shown to be an intentional act by the importer. In the absence of proof of the alleged contravention, confiscation, redemption fine, and penalty were unsustainable. en-us Tue, 04 Nov 1997 00:00:00 +0530 Fri, 07 Oct 2011 13:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90427 Imported embroidery machines could not be subjected to confiscation and penalty on the basis of age alone where the department failed to produce reliable documentary evidence proving that they were more than seven years old; a Chartered Engineer's certificate supported the declared year of manufacture, and equivocal appearance-based opinion was insufficient. The declared assessable value also could not be rejected for suppression or undervaluation because the record did not establish deliberate under-invoicing, conscious suppression, or other mens rea, and the freight and insurance discrepancy was not shown to be an intentional act by the importer. In the absence of proof of the alleged contravention, confiscation, redemption fine, and penalty were unsustainable. Case-Laws Customs Tue, 04 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90427