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Issues:
1. Appeal against Order-in-Appeal No. S/49-7/82SIIB, dated 3-1-1983 passed by the Collector of Customs (Appeals), Bombay. 2. Confiscation of imported Crank Shafts deemed old and used. 3. Justification of fine imposed by Deputy Collector. 4. Jurisdictional validity of the Deputy Collector's order. 5. Excessive nature of the fine levied. Analysis: Issue 1: The appeal challenged the Order-in-Appeal regarding the clearance of 80 pieces of Crank Shafts imported by the appellants under O.G.L. The Customs objected, deeming the goods old and used, leading to confiscation and a fine of Rs. 1,30,000 imposed by the Deputy Collector. Issue 2: During the appeal, the appellants contended that the burden to prove the goods were old and used lay with the Department. They argued that visual examination alone was insufficient to determine the condition of the goods. However, the Tribunal upheld the examination findings, emphasizing the expertise of the examiners and the admission of the appellant's proprietor regarding the goods' condition. Issue 3: The justification of the fine imposed was a key point of contention. The appellants argued that the fine exceeded the market price of the goods. The Tribunal noted the lack of precise evidence on market price at the time of importation and upheld the fine, stating that unauthorized imports should not result in profit for the importer. Issue 4: A significant argument revolved around the jurisdiction of the Deputy Collector to impose the fine. The appellants claimed the fine exceeded the limits set by the Board under Section 5 of the Customs Act. However, the Tribunal ruled that the Deputy Collector's powers under Section 122 were not restricted by the Board's administrative directions, thereby validating the fine. Issue 5: Lastly, the excessive nature of the fine was debated. Despite evidence presented post-order, the Tribunal upheld the fine, emphasizing the lack of market price evidence at the time of importation and the absence of profiting from unauthorized imports. In conclusion, the Tribunal rejected the appeal, upholding the confiscation of the goods as old and used, justifying the fine imposed by the Deputy Collector, affirming the jurisdictional validity of the order, and dismissing claims of excessive fine levied.
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