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    <title>2013 (3) TMI 597 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal found in favor of the importer, ruling that there was no contravention of the Exim policy justifying the confiscation of the imported machines or the imposition of a penalty. The Tribunal set aside the confiscation order and the penalty imposed on the importer. Despite differing opinions among Tribunal members, a majority order upheld the confiscation and penalty but set aside the enhancement of the assessable value of the imported machines.</description>
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      <description>The Tribunal found in favor of the importer, ruling that there was no contravention of the Exim policy justifying the confiscation of the imported machines or the imposition of a penalty. The Tribunal set aside the confiscation order and the penalty imposed on the importer. Despite differing opinions among Tribunal members, a majority order upheld the confiscation and penalty but set aside the enhancement of the assessable value of the imported machines.</description>
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