2001 (4) TMI 572 - AT - Customs

Summary

The appeal was against the confiscation of six chain making machines under Section 111(d) of the Act. The machines were imported by registered parties but sold in contravention of a notification. The Commissioner's order did not confirm unauthorized import, and the confiscation was based on sale contravention. The machines were liable under clause (o) of Section 111, not clause (d). The confiscation was set aside as the import was legal, and the appeal was allowed.