2008 (10) TMI 481

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....Tiju, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeal arises out of the order of the Commissioner of Customs confiscating one Liebherr Tower Crane imported by the appellants from Germany under the provisions of Section 111(m) of the Customs Act, 1962 for misdeclaration of used crane as a new one, with option to redeem the goods on payment of fine of....

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....G licence for a used Liebherr Tower Crane, the licence does not mention whether it is for clearance of a new crane or a used crane. The importers appeared to have accepted that the licence covers only new crane as they have not contested the finding that the goods are to be assessed at the normal rate and not at the concessional rate available to EPCG clearance and have only challenged the fine an....