2003 (6) TMI 415

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....for the Appellant. None, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Sai Super System Controls (hereinafter referred to as the importer) imported and cleared in 1997 a second-hand horizontal boring machine. The appellant satisfied the condition in the import policy permitting only actual users to permit such second-hand machine, being engaged in machining and fabr....

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....th parties, the Commissioner passed orders confiscating the machine valued at Rs. 15.5 lakhs and permitting to be redeemed it on payment of Rs. 4 lakhs and imposing a penalty each under Section 112 of the Act of Rs. 1 lakh on the importer, Perfect and Gurmeet Singh, Partner of Perfect. Hence these appeals. 2. We do not find it possible to accept the contention on behalf of the importer tha....

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.... the same time. 3. The departmental representative no doubt emphasises various aspects of the matter to show that the machine could not have been used in the premises of the appellant. In our view, however, the contravention is largely technical. It is clear that there was no legal barrier to the import by Perfect of the machine in question, since it qualifies to be an actual use. The cond....