https://www.taxtmi.com/caselaws?id=51453 Imports made under an actual user condition cannot be transferred or sold in the local market in breach of the import declaration. Where the record shows that the importer controlled multiple name-lender firms and disposed of the machines contrary to the policy restriction, the contravention is established and the claim that sales were only to other actual users may be rejected for lack of evidence. Goods sold in breach of the condition, and even seized goods linked to the same disposal scheme, may be liable to confiscation; redemption fine and penalty are sustainable where the breach is deliberate and the fine is proportionate. en-us Fri, 06 Sep 2002 00:00:00 +0530 Fri, 24 Sep 2010 18:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51453 Imports made under an actual user condition cannot be transferred or sold in the local market in breach of the import declaration. Where the record shows that the importer controlled multiple name-lender firms and disposed of the machines contrary to the policy restriction, the contravention is established and the claim that sales were only to other actual users may be rejected for lack of evidence. Goods sold in breach of the condition, and even seized goods linked to the same disposal scheme, may be liable to confiscation; redemption fine and penalty are sustainable where the breach is deliberate and the fine is proportionate. Case-Laws Customs Fri, 06 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51453