- (1.) FACTS:
(2.) THE import of a second-hand/used specialised plastic extrusion machine was held by the customs authorities to be in violation of I.T.C. restrictions which permitted only old machinery while some of the items of machinery were found to be new. Defending themselves against allegations of mis declaration and under-invoicing the appellants pleaded that mention of new items was left out due to oversight. THE tribunal held that the appellants had deliberately misdeclared the condition of the goods. THE grounds of this appeal against the tribunal's order are that the import effected by the appellants was of the extruder which consisted of a number of parts designed for use solely with the extruder, but the principal machine was old and second-hand. Further, that with the import of new items, one is allowed alongwith second-hand equipments.;