TaxTMI 
TaxTMI 
2002 (2) TMI 484
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....per : G.R. Sharma, Member (T)]. - M/s. Brijbasi Art Press Ltd. have filed this appeal assailing the impugned order passed by the learned Commissioner of Customs. The learned Commissioner of Customs had held, "For the reasons stated above, I order confiscation of the impugned 5 (five) machines totally valued at Rs. 28,11,386/- under Section 111(d) of the Customs Act and allow redemption ther....
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....eriod. The Commissioner instead of confiscating only one machine confiscated all the five machines and held as indicated above. 3. Arguing the case for the appellants Shri Piyush Kumar, Advocate submits that it is conceded that one machine was manufactured in the year 1979 and therefore, in terms of the Exim Policy for the relevant period specific licence was required to import this machine.....
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....i Atul Saxena, learned DR submits that the fact remains that one of five machines was more than 10 years old and was not permitted to be imported without licence. He submits that the importer had the intention to evade this aspect and therefore, the authorities below have correctly confiscated all the five machines. He submits that penalty amount also is not very high nor the redemption fine is to....
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....e four machines was irregular, therefore, the order of confiscation in regard to these four machines is set aside. 6. In so far as fifth machine which was manufactured and was under use for more than 10 years is concerned we sustain the order of confiscation as the import of this machine could be undertaken only under a valid licence which the importer did not have nor could he produce it. H....