https://www.taxtmi.com/caselaws?id=51000 Breach of import-policy conditions, including the actual user requirement for second-hand machinery, renders the goods confiscable and can attract redemption fine and personal penalty even if the goods are no longer available. The record showed the imports were declared for actual use but were intended for sale in the local market, and the retraction of statements did not displace the surrounding admissions and material proving violation. At the same time, where the redemption option and consequential directions are not properly framed, the adjudication is defective and the matter must be remitted for de novo determination of fine and penalty on a correct factual and legal basis. en-us Fri, 21 Dec 2001 00:00:00 +0530 Tue, 21 Sep 2010 12:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51000 Breach of import-policy conditions, including the actual user requirement for second-hand machinery, renders the goods confiscable and can attract redemption fine and personal penalty even if the goods are no longer available. The record showed the imports were declared for actual use but were intended for sale in the local market, and the retraction of statements did not displace the surrounding admissions and material proving violation. At the same time, where the redemption option and consequential directions are not properly framed, the adjudication is defective and the matter must be remitted for de novo determination of fine and penalty on a correct factual and legal basis. Case-Laws Customs Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51000