2005 (8) TMI 481

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...., SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  In all these appeals, a common question of law and facts are involved and hence they are taken up together for disposal as per law. By the impugned orders, the imported goods have been ordered for confiscation and the same have been released on fine and penalty, which is under challenge. The appellants had imported second-....

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....in the matter. We have gone through the entire case records and the impugned orders. We find from the impugned orders itself that the Chartered Engineer had issued a Certificate clearly specifying the age of the machine being less than 10 years and being in excellent condition with a minimum of 15 years residual life. The department rejected the Certificate on various premises holding it as not an....