2005 (12) TMI 356

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..... d M.N. Bharathi, Advocates, for the Respondent. [Order per : P.G. Chacko, Member (J)]. This application filed by the Revenue (appellant) prays for stay of operation of the impugned order passed by the Commissioner (Appeals). The original authority had confiscated the secondhand machines imported by the respondents, under Section 111 of the Customs Act and had also imposed a penalty of Rs .....

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..... t the question whether any goods has been imported in contravention of the Customs Act and allied provisions of law should be determined with reference to the import policy prevailing on the date of shipment of the goods. In the present case, the import policy, which was in vogue on the date on which the goods, were shipped from abroad, required that the goods be imported only under a specific lic .....

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