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2015 (11) TMI 258 - AT - CustomsImposition of penalty under Section 112(b) of Customs Act - Import of old and second hand textile machineries more than 10 years old - Invoices declared as less than 10 years - Appellant contends that machines are 10 years old and hence require specific import licence and it is on their instance that same were declared as less than 10 years old - Further contended that penalty should not be imposed on appellant as he has not got any extra financial benefit by misdeclaration. Held That:- It is at the instance of both importers as also the present appellant that year of manufacture would be misdeclared thus penalty imposed on appellant is correct - 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 - Decided in favour of Revenue.
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