Penalty Upheld for Importing Over 10-Year-Old Textile Machinery; Document Manipulation Under Customs Act Section 112(b) Confirmed.

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....Imposition of penalty under Section 112(b) of Customs Act - Import of old and second hand textile machineries more than 10 years old - Restriction of 10 years old was removed later, same is of no consequence as appellant has intentionally manipulated the documents - Penalty imposed not on higher side - AT....