https://www.taxtmi.com/caselaws?id=90986 Goods cleared under Section 47 of the Customs Act could not be reopened for confiscation absent fraud, suppression, or misdeclaration, and the prior clearance therefore stood. The adjudicating authority's view on the importability of second-hand machines did not justify enhancement of the redemption fine or penalty where the contravention was treated as not serious and the quantum was supported by the record. Individual penalty on the partners was also unwarranted because no personal involvement in the contravention was shown. The departmental challenge accordingly failed on all substantial grounds, and the adjudicating order remained undisturbed. en-us Wed, 05 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 10:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90986 Goods cleared under Section 47 of the Customs Act could not be reopened for confiscation absent fraud, suppression, or misdeclaration, and the prior clearance therefore stood. The adjudicating authority's view on the importability of second-hand machines did not justify enhancement of the redemption fine or penalty where the contravention was treated as not serious and the quantum was supported by the record. Individual penalty on the partners was also unwarranted because no personal involvement in the contravention was shown. The departmental challenge accordingly failed on all substantial grounds, and the adjudicating order remained undisturbed. Case-Laws Customs Wed, 05 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90986