https://www.taxtmi.com/caselaws?id=120862 The Tribunal set aside the Commissioner's decision to confiscate imported conveyor belts curing line, finding that the goods were less than ten years old based on the supplier's invoice and a Chartered Engineer's certificate indicating a 1992 make. The Tribunal emphasized that the year of manufacture on a small component does not determine the age of the entire machinery conclusively. Lack of independent expert opinion and discrepancies in the examination report weakened the department's case. The Tribunal ruled in favor of the appellants, highlighting the genuineness of the Chartered Engineer's certificate and providing consequential relief. en-us Mon, 14 Aug 2006 00:00:00 +0530 Wed, 25 Jul 2012 10:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120862 The Tribunal set aside the Commissioner's decision to confiscate imported conveyor belts curing line, finding that the goods were less than ten years old based on the supplier's invoice and a Chartered Engineer's certificate indicating a 1992 make. The Tribunal emphasized that the year of manufacture on a small component does not determine the age of the entire machinery conclusively. Lack of independent expert opinion and discrepancies in the examination report weakened the department's case. The Tribunal ruled in favor of the appellants, highlighting the genuineness of the Chartered Engineer's certificate and providing consequential relief. Case-Laws Customs Mon, 14 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120862