2000 (1) TMI 369 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai heard two appeals against the Collector's orders regarding confiscation of imported machinery and a high pressure pump. In the first appeal, the machinery was deemed second hand and subject to confiscation, but the penalty was set aside due to lack of mala fide intent. In the second appeal, the pump was also confiscated for being old and used, but the penalty was waived as there was no evidence of mala fide behavior. Both appeals were allowed in part.