9911796707
TMI Blog2015 (11) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... ved is same and hence are taken up together. The appeals are against imposition of penalty under Section 112(b) of the Customs Act against the appellant. 2. Brief facts of the case are that the appellant is a commission agent and deals in the import of old and second hand textile machineries. At the relevant point of time, import of old and second hand machinery was allowed under OGL i.e. without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is at the instance of both that the machines were declared less than 10 years old so as to circumvent the provisions of the Import Policy. From the investigation, it also appears that the appellant has even gone abroad to inspect the machinery before shipment. Further, the present appellant was generally representing the foreign suppliers and on the basis of availability of such machines, was l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present import, the restriction of 10 years was removed in the Import Policy and keeping in view this fact, the appellant deserves leniency. 4. Learned AR took me through the orders-in-original from where it is very clear that the present appellant was aware of the fact that the machines are more than 10 years old and being more than 10 years old would require a specific licence. In order to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is also observed that the appellant was the person who was dealing in the old and second hand textile machinery and was representing the foreign suppliers. After getting information from the foreign supplier, he would look for the prospective customer in India and thereafter negotiate the deal. It is at the instance of both the importers as also the present appellant that the year of manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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