https://www.taxtmi.com/caselaws?id=109165 Imported heaters could not be confiscated as old or second-hand goods where the evidence did not reliably establish their character under the Export & Import Policy. The adjudicating authority itself noted uncertainty, and a manufacturer's certificate supported the claim that only new heaters were produced, with surface roughness possibly creating a false impression of prior use. As the finding that the goods were second-hand was not sustainable on the material before the authority, the basis for redemption fine and penalty also failed. The confiscation and penalty were therefore set aside, with consequential relief granted to the assessee. en-us Fri, 12 Jul 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109165 Imported heaters could not be confiscated as old or second-hand goods where the evidence did not reliably establish their character under the Export & Import Policy. The adjudicating authority itself noted uncertainty, and a manufacturer's certificate supported the claim that only new heaters were produced, with surface roughness possibly creating a false impression of prior use. As the finding that the goods were second-hand was not sustainable on the material before the authority, the basis for redemption fine and penalty also failed. The confiscation and penalty were therefore set aside, with consequential relief granted to the assessee. Case-Laws Customs Fri, 12 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109165