TaxTMI 
TaxTMI 
2000 (1) TMI 369
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....Appellant. Shri A. Ashokan, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal C/50/94 is against the order of the Collector confiscating under clause (d) of Section 111 of the Act machinery valued at Rs. 98.64 lacs imported by the appellant and permitted to be redeemed it on payment of fine of Rs. 7.00 lacs, and imposing a penalty under clause (a) of Section 112 o....
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....he goods are not used. He however agrees that they are second hand, in the sense that they have been purchased not from their original manufacturer but from a person to whom that manufacturer sold the goods. He pleads for leniency in the matter of fine and penalty on the ground that the Collector himself has accepted that the goods were not used, and that, had the appellant applied for an import l....
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....er acted bona fide. We are therefore of the view that imposition of penalty was not called for and we set aside the penalty of Rs. 1.00 lac imposed on the appellant. 5. There is no dispute that the pump, which is under consideration in the other appeal, was old and used. Its confiscation for having been imported without a valid licence therefore has to be upheld. Here too the facts do not ....