https://www.taxtmi.com/caselaws?id=34082 The age of a second-hand draw twister machine was tested against a Chartered Engineer certificate and supplier correspondence, and the later insertion of the letter of credit date alone was found insufficient to discredit the certificate without contrary enquiry or evidence from the foreign supplier. Repeated supplier references to manufacture in 1992 were treated as supporting the declared year, while a stray older-date reference was treated as general and not conclusive. Markings on individual components such as the solenoid valve and power cable did not prove the entire machine was manufactured earlier, since replacement parts were plausible. The machine was held to be less than 10 years old, confiscation and penalties were set aside, and valuation was remanded. en-us Fri, 06 Feb 2009 00:00:00 +0530 Sat, 11 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34082 The age of a second-hand draw twister machine was tested against a Chartered Engineer certificate and supplier correspondence, and the later insertion of the letter of credit date alone was found insufficient to discredit the certificate without contrary enquiry or evidence from the foreign supplier. Repeated supplier references to manufacture in 1992 were treated as supporting the declared year, while a stray older-date reference was treated as general and not conclusive. Markings on individual components such as the solenoid valve and power cable did not prove the entire machine was manufactured earlier, since replacement parts were plausible. The machine was held to be less than 10 years old, confiscation and penalties were set aside, and valuation was remanded. Case-Laws Customs Fri, 06 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34082