https://www.taxtmi.com/caselaws?id=96462 The appeal challenged the penalty imposed under Section 112(a) of the Customs Act for attempting to import second-hand machinery in violation of the Import Policy 1997-2002. The Commissioner's decision to confiscate the goods and impose a penalty of Rs. 1 lakh was contested by the appellant, who argued lack of evidence connecting him to the importation. The judgment emphasized the necessity to prove deliberate action and knowledge for penalty imposition, ruling in favor of the appellant due to the Department's failure to provide incriminating evidence, leading to the setting aside of the penalty. en-us Tue, 07 Aug 2001 00:00:00 +0530 Wed, 21 Dec 2011 18:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96462 The appeal challenged the penalty imposed under Section 112(a) of the Customs Act for attempting to import second-hand machinery in violation of the Import Policy 1997-2002. The Commissioner's decision to confiscate the goods and impose a penalty of Rs. 1 lakh was contested by the appellant, who argued lack of evidence connecting him to the importation. The judgment emphasized the necessity to prove deliberate action and knowledge for penalty imposition, ruling in favor of the appellant due to the Department's failure to provide incriminating evidence, leading to the setting aside of the penalty. Case-Laws Customs Tue, 07 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96462