https://www.taxtmi.com/caselaws?id=109889 Import of a second-hand machine followed by diversion to another actual user was treated as a technical lapse rather than a substantive contravention because the transferee was also an actual user engaged in similar work and no revenue loss or undue benefit was shown. Confiscation was not displaced, but the redemption fine and penalties were held excessive and required substantial reduction. The text also states that a partnership firm and its partner cannot be penalised simultaneously for the same contravention unless there is a distinct legal basis for separate punishment; accordingly, the simultaneous penalty was not sustained and the order was modified. en-us Thu, 19 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 16:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109889 Import of a second-hand machine followed by diversion to another actual user was treated as a technical lapse rather than a substantive contravention because the transferee was also an actual user engaged in similar work and no revenue loss or undue benefit was shown. Confiscation was not displaced, but the redemption fine and penalties were held excessive and required substantial reduction. The text also states that a partnership firm and its partner cannot be penalised simultaneously for the same contravention unless there is a distinct legal basis for separate punishment; accordingly, the simultaneous penalty was not sustained and the order was modified. Case-Laws Customs Thu, 19 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109889