2009 (7) TMI 983

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..... r]. M/s. Selvakumaran Offset Printers had imported secondhand printing machinery vide Bill of Entry dated, 27-8-98 through Tuticorin Port, without import licence, under the actual user condition of EXIM Policy 1997-2002. The goods were sold to M/s. Seven Star Offset Press, M/s. Star Offset Printers and M/s. Pioneer Press. The Additional Commissioner of Customs adjudicated the notice issued t .....

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..... I, therefore, set aside the fine imposed on M/s. Selvakumaran Offset Printers. However, the importer is still liable to penalty for violation of the actual user condition. The penalty on the partner is also sustainable in view of the finding against him by the authorities below. 3. In the result, Appeal No. C/182/03 is partly allowed by setting aside the redemption fine and Appeal No. C/186/03 i .....

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