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2015 (9) TMI 562 - HC - CustomsImport of used/Second hand Machinery - Mis-declaration/under-valuation - Aggrieved by the order of tribunal reported in 2003 (6) TMI 140 - CESTAT, KOLKATA, Revenue had filed current C.E.R.C.- While relying upon the observation made, on current case, in Commissioner Versus East India Commercial Co. Ltd.[2015 (1) TMI 753 - ANDHRA PRADESH HIGH COURT] that age of machinery was more than 10 years old – Conclusion arrived at by Commissioner was not fully supported by evidence inasmuch as even as per reports, it was only in respect of 2 machineries and 42 accessories, year of manufacture was found to be more than 10 years old while in respect of 277 machineries and electrical/accessories of 237 machines there was no material or proof to support claim of department that these machines were more than 10 years old – Hence report cannot be made applicable to machines/accessories on which there was no report – Therefore tribunal was justified in setting aside confiscation order - There was no order necessary in current case.
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