https://www.taxtmi.com/caselaws?id=3270 Imported machinery was treated as new tailor-made equipment rather than second-hand goods because the invoice and manufacturer correspondence showed it was specifically manufactured for the importer, and there was no evidence of prior commercial use by another buyer. Reported wear marks and blackening on some parts were consistent with trial runs at the manufacturer's premises before shipment. On that basis, the misdeclaration allegation failed and the confiscation, redemption fine, and personal penalty were set aside. en-us Wed, 03 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3270 Imported machinery was treated as new tailor-made equipment rather than second-hand goods because the invoice and manufacturer correspondence showed it was specifically manufactured for the importer, and there was no evidence of prior commercial use by another buyer. Reported wear marks and blackening on some parts were consistent with trial runs at the manufacturer's premises before shipment. On that basis, the misdeclaration allegation failed and the confiscation, redemption fine, and personal penalty were set aside. Case-Laws Customs Wed, 03 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3270