2011 (7) TMI 934

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..... e than 10 years - the Ld. Commissioner (Appeals) has set aside the order of the lower authority without giving any proper findings. The findings recorded by the Ld. Commissioner are very sketchy and do not correspond with the final conclusions arrived at - Appeal is allowed by way of remand - C/344/2003-Mum. - - - Dated:- 6-7-2011 - Mr. M.V.Ravindran, Mr. Sahab Singh, JJ. Appearance: Sh .....

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..... opined that the machines were made manufactured in the year 1992 -1993 and they have residual life of more than 10 years. The adjudicating authority held that as per the provisions of EXIM Policy, all the second hand goods are restricted for import and may be imported in accordance with the provisions of Policy only. Coming to such conclusion the order of confiscation of the goods was passed with .....

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