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TMI Blog1994 (3) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... n option under Section 125 of the Customs Act, 1962 to pay in lieu of such confiscation a fine of Rs. 72,000/- (Rupees Seventy Two thousand only) and clear the goods into town. Since this is a case of wilful misdeclaration with intent to circumvent the I.T.C. provisions, I also hold that the importers are liable to be penalised under Section 112 of Customs Act, 1962. I, accordingly, impose a penalty of Rs. 72,000/- (Rupees Seventy Two thousand only) on the importers. This option under Section 125 of Customs Act should be exercised within a month from the date of communication of this order or within such extended period as may be allowed on good and sufficient cause being shown to the satisfaction of the Adjudicating Authority. 2. Br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to why a penalty should not be imposed. 3. Shri Hari Om Arora, the ld. Advocate appearing for the appellant submitted that the incomplete maintenance chart purported to be recovered from the container shows the machine No. which is different from the machine No. given in the name-plate affixed to the machine; that the incomplete maintenance chart does not pertain to this machine; that on the contrary there was name-plate indicating the No. of the machine as well as the year of its manufacture; that the year of manufacture was certified by the Chartered Engineer; that when this was pointed out by the Customs House to the appellant, the appellant had taken up the matter with the supplier who intimated that the incomplete maintenance cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old or more than 7 years old. In support of their contention, the appellant have referred to the certificate given by the Chartered Engineer, the plate affixed on the machine, as also the letter from the supplier confirming the details as certified by the Chartered Engineer. As against this, the department has examined the machine physically and also have referred to the documents found in the container where the machine was kept. The documents indicated the year of manufacture as 1971 as also contained a chart showing maintenance of the machine during the period 1977-85 and also found that the plate showing the year of manufacture and No. of the machine affixed on the machine was a new one and did not appear to be as old as the machine its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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