https://www.taxtmi.com/caselaws?id=52902 Imported second-hand machinery cannot be treated as over the age limit for customs purposes unless the authorities produce reliable and cogent evidence of age. A detailed Chartered Engineer's certificate, giving machine details, serial numbers, year of manufacture and residual life, was not displaced by visual inspection or markings on component parts. On that basis, the confiscation order was unsustainable, and the declared value had to be accepted with consequential re-assessment and return of excess duty, redemption fine and penalty, if any. en-us Thu, 17 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 13:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52902 Imported second-hand machinery cannot be treated as over the age limit for customs purposes unless the authorities produce reliable and cogent evidence of age. A detailed Chartered Engineer's certificate, giving machine details, serial numbers, year of manufacture and residual life, was not displaced by visual inspection or markings on component parts. On that basis, the confiscation order was unsustainable, and the declared value had to be accepted with consequential re-assessment and return of excess duty, redemption fine and penalty, if any. Case-Laws Customs Thu, 17 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52902