1997 (10) TMI 239

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..... t. [Order per : K.S. Venkataramani, Member (T)]. The appeals are against the common order captioned above of the Commissioner of Customs Mumbai. In all these cases the appellants imported second hand used diesel engines. The Custom House found that the declared value of the diesel engines on examination of the goods was misdeclared and in all these cases the appellants claimed clearance .....

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..... 6/- after enhancing the value declared by the appellants at Rs. 21,22,005/- to Rs. 22,60,005/-. He also imposed a penalty of Rs. 2 lakhs on this appellant. Similarly in respect of the appellant Mahaveer Engineering the assessable value was enhanced from Rs. 22,41,748/- to Rs. 24,53,306/- and the redemption fine of Rs. 9,82,185/- was levied. A penalty of Rs. 1,50,000/- was imposed. While the assess .....

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..... hat with the nature of the offence the fine and penalty will be justified. Further both the parties agreed that there is an order of this Bench in a similar case of Archana International v. Commissioner of Customs - Order No. 3820/97-WRB, dated 22-9-1997 wherein the Tribunal have reduced the fine in lieu of confiscation in similar circumstances on the reported old and used diesel engines to 100% o .....

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