https://www.taxtmi.com/caselaws?id=102807 A machine validly examined and assessed on import cannot later be reclassified in collateral proceedings to demand differential duty unless its description was misdeclared. Import of a second machine was found concealed, as the incomplete article retained its essential character, leaving duty liability on that machine for fresh quantification. Breach of the actual user condition under the import policy, including installation at a site other than the declared premises without prior permission, was treated as sufficient to attract confiscation under the Customs Act, with redemption fine sustained. Penalties on the company and one director survived for reconsideration, while penalties on the other directors were set aside for lack of direct evidentiary support. en-us Fri, 19 Jul 2002 00:00:00 +0530 Thu, 16 Feb 2012 12:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102807 A machine validly examined and assessed on import cannot later be reclassified in collateral proceedings to demand differential duty unless its description was misdeclared. Import of a second machine was found concealed, as the incomplete article retained its essential character, leaving duty liability on that machine for fresh quantification. Breach of the actual user condition under the import policy, including installation at a site other than the declared premises without prior permission, was treated as sufficient to attract confiscation under the Customs Act, with redemption fine sustained. Penalties on the company and one director survived for reconsideration, while penalties on the other directors were set aside for lack of direct evidentiary support. Case-Laws Customs Fri, 19 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102807