1995 (4) TMI 191 - AT - Customs

Summary

The appeal was against the order of absolute confiscation of a Diesel Engine of foreign origin and a penalty of Rs. 500 imposed on the appellant. The appellant, a mechanic, had taken the engine for repair in good faith without knowledge of its illicit importation. The Tribunal upheld the confiscation but set aside the personal penalty, ruling in favor of the appellant. The appeal was allowed.