https://www.taxtmi.com/caselaws?id=116885 The Appellate Tribunal upheld the confiscation of the Automotive Blow Fill Seal Machine under Sections 111(d) and 111(m) of the Customs Act, 1962, and the imposition of a penalty. However, the Tribunal reduced the redemption fine and set aside the penalty on the importer due to the non-commercial use of the goods. This decision was based on the interpretation of "use" in the context of machinery demonstration, the equivalence of old and used goods with second-hand goods, and the specific circumstances of the case. en-us Fri, 16 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 15:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116885 The Appellate Tribunal upheld the confiscation of the Automotive Blow Fill Seal Machine under Sections 111(d) and 111(m) of the Customs Act, 1962, and the imposition of a penalty. However, the Tribunal reduced the redemption fine and set aside the penalty on the importer due to the non-commercial use of the goods. This decision was based on the interpretation of "use" in the context of machinery demonstration, the equivalence of old and used goods with second-hand goods, and the specific circumstances of the case. Case-Laws Customs Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116885