2004 (3) TMI 203

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....passed by the Commissioner of Customs. The brief facts are that, M/s. BVL Offset Printers & M/s. Mamta Printers, Mumbai had imported certain second-hand printing machines, the OGL import of which was permissible subject to the actual user condition. On investigation, it was established that, the importers had violated actual users condition by selling off the machines to domestic buyers. The appel....

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....ge that, the importer of the second-hand printing machines would violate the actual user condition or in the absence of the help rendered by Shri Ranjeet Sanghvi, the appellant, the importers could not have succeeded in executing their plan of violation of actual user condition. No evidence has been produced on record to show that, the appellants had actively helped the importers in disposing off ....