https://www.taxtmi.com/caselaws?id=51496 Where imported second-hand machinery was claimed to be within the EXIM Policy age limit, the adjudicating authority had to appraise the importer's foreign expert certificate and the department's rival visual inspection report and record cogent reasons for preferring one over the other. The failure to give adequate reasons or properly examine the material evidence meant the confiscation and penalty could not stand on the existing record. The matter was therefore required to be reconsidered afresh on proper evidence and in accordance with natural justice. en-us Fri, 10 May 2002 00:00:00 +0530 Sat, 25 Sep 2010 11:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51496 Where imported second-hand machinery was claimed to be within the EXIM Policy age limit, the adjudicating authority had to appraise the importer's foreign expert certificate and the department's rival visual inspection report and record cogent reasons for preferring one over the other. The failure to give adequate reasons or properly examine the material evidence meant the confiscation and penalty could not stand on the existing record. The matter was therefore required to be reconsidered afresh on proper evidence and in accordance with natural justice. Case-Laws Customs Fri, 10 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51496