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TMI Blog1997 (5) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... mports Exports Control Act, 1947. The value of the goods as declared by the importers was found to be low and the same was, therefore, assessed by the departmental authorities based on the recorded price. The learned lower authority, therefore, ordered enhancement of the value in respect of the importation made and for the reason of the offence, he confiscated the goods and in Order No. 60/94 allowed the goods valued at Rs. 13,25,000/- to be redeemed on payment of fine of Rs. 8 Lakhs and he has also imposed a penalty of Rs. 1 lakh under Section 112 of the Customs Act. The other order relating to another two importations bearing Order No. 55/94, the learned lower authority has ordered the confiscation of the goods whose value was fixed at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITC Regulations. A. Nos. C/15 16/96 In view of the above, it is very clear that M/s. Vijayalakshmi Auto Centre, Bangalore, have contravened the provisions of paras 24 29 of EXIM Policy 1992-97 as they have not produced specific import licence for the importation of consumer goods viz., Used Diesel Engines in bulk quantity, as required under para 156A of EXIM Policy 1992-97. The goods became liable for confiscation under Sections 111(d) and 111(m) of the Customs Act, 1962 read with Section 11(2) of the Foreign Trade (Development and Regulation) Act, 1992 and Section 3(2) of the Import and Export (Control) Act, 1947. The Adjudicating Authority has let off the Importer by imposing a very small amount of Redemption Fine of Rs. 8,00,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he various relevant factors as were taken note of by the Chartered Engineer in the case of earlier importation and where the goods were also confiscated before fixing the redemption fine as also levying the penalty on the importers. He has pleaded, that the learned lower authority has not indicated any basis for fixing the redemption fine as fixed under the impugned orders and also for levying the low penalty despite the fact that the learned lower authority has held that the importation has been made in violation of the law. He has, therefore, pleaded that the learned lower authority s order are not proper and sought for either enhancement of redemption fine and penalty by the original authority or for de novo consideration of the matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate in that case dealt the condition of the goods, the various charges to be incurred for reconditioning etc., and also the value that the goods would fetch after reconditioning was carried out. There also the goods imported were second hand diesel engines. As it is there is no reason given in the learned lower authority s order as to whether this exercise was not done. Be that as it may, there is no reason for the learned lower authority would not take note of an exercise which was done earlier and the market price as was ascertained at that time in respect of similar goods. The learned lower authority has also not, as seen from his order, adverted to any market enquiries which were required to be caused to be made before fixing the red ..... X X X X Extracts X X X X X X X X Extracts X X X X
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