2004 (5) TMI 397

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....er per : S.L. Peeran, Member (J) (Oral)]. - This appeal is filed by the Revenue against the Order (Original) No. 7/2000, dated 4-8-2000, passed by the Commissioner of Customs, Visakhapatnam. 2. The Commissioner has ordered confiscation of second hand machinery which was sold by the importer by violation of Para 5.4 of the Hand Book of the Policy in force as on 13-4-1998. In terms of the sa....

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....lation of Exim Policy. Ld. SDR submits that the Tribunal has clearly held that as the assessee has not fulfilled the terms of the Exim Policy and therefore the goods become liable for confiscation. It was held that once goods have been confiscated, then the penalty is imposable. The Tribunal has examined all the Apex Court judgments in upholding the imposition of penalty. He submits that in the pr....