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2019 (9) TMI 845 - AT - CustomsConfiscation - imposition of penalty - import of CPU Board - old and second hand goods - Revenue has submitted that even though the value of the imported goods was more than ₹ 2.00 lakhs, the appellant instead of filing regular Bill of Entry chose to file Form V Bill of Entry even though the imported goods were old and second hand goods - HELD THAT:- The appellant has made an attempt to make out a case that imposition of penalty on them is arbitrary and harsh, as they did not have any intention for evasion of duty on account of revisions of assessable value. Also, referring to the meaning of old and second hand machinery, they were of the view that no restriction is provided in the policy and it is freely importable. Appeal dismissed.
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