2018 (6) TMI 262

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....DER This appeal is directed against order Order-in-Appeal No: MUM-CUSTIM-AXP-APP-501/17-18 dated 12/09/2017 passed by the Commissioner of Customs (Appeals), Mumbai Zone - III. 2.  Heard both the sides and perused the records. 3.  Relevant facts that arise for consideration are, appellant herein  filed bill of entry for clearance of second-hand machines claiming benefit of N....

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....p; An appeal was preferred before the first appellate authority. The first appellate authority by the impugned order extended the benefit of Notification No. 52/2003 holding that subsequently the appellant produced procurement certificate, etc. but upheld the confiscation and the redemption fine imposed as also the penalties imposed. 5. Learned Counsel would draw my attention to the facts of th....

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....t is contesting the confiscation of the machinery and consequent penalty imposed. It is an admitted fact that in the bill of entry which was presented there was no mention of the imported machinery "3D Solder Paste Inspection Machine". Even assuming that it is for an EOU, and there was change in transport mode still fact of non-declaration of the machinery in the bill of entry remains and in view ....