https://www.taxtmi.com/caselaws?id=49871 Non-disclosure of the imported machinery's second-hand condition did not sustain confiscation or penalty where the import policy otherwise permitted second-hand goods for actual users and 100% export-oriented units. Although the import declaration was incomplete, the goods were released without duty under the applicable exemption notification, indicating that the lapse had been condoned. On those facts, the omission was not treated as a misdeclaration made with intent to evade duty, so the legal basis for confiscation and penalty failed. The confiscation and penalty were therefore set aside in favour of the importer. en-us Tue, 18 Jul 2000 00:00:00 +0530 Wed, 18 Aug 2010 11:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49871 Non-disclosure of the imported machinery's second-hand condition did not sustain confiscation or penalty where the import policy otherwise permitted second-hand goods for actual users and 100% export-oriented units. Although the import declaration was incomplete, the goods were released without duty under the applicable exemption notification, indicating that the lapse had been condoned. On those facts, the omission was not treated as a misdeclaration made with intent to evade duty, so the legal basis for confiscation and penalty failed. The confiscation and penalty were therefore set aside in favour of the importer. Case-Laws Customs Tue, 18 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49871