2005 (12) TMI 332

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....for the Appellant. Shri Ajay Saxena, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Vide the impugned order, the Commissioner of Customs has confiscated Automotive Blow Fill Seal Machine under Sections 111(d) and 111(m) of the Customs Act, 1962 with an option to redeem the same on payment of fine of Rs. 15,00,000/- (Rupees Fifteen lacs only) and imposed penalt....

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....e was only tested does not help them for use for trial or demonstration to the buyers amounts to use in the light of the judgment cited supra. Further, the argument that, it is only a second-hand machine, which requires an import licence while the goods under import are only old and used and is also second-hand acceptable for the reason that, the Tribunal in the case of Saraswati Repowering Works ....