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1998 (1) TMI 259

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..... : S.S. Kang, Member (J)]. The appellants filed this appeal against the order-in-original passed by the Collector of Customs, Bombay. The appellants are challenging the order only in respect of confiscation of three numbers of Injection Moulding Machines valued at Rs. 20,76,363/- under Section 111(d) of the Customs Act, 1962 and imposition of redemption fine in respect of these machines. The .....

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..... ned in the import licence. After adjudication, the Collector of Customs, ordered the confiscation of these machines under Section 111(d) of the Customs Act, 1962 and imposed a redemption fine of Rs. 10 lakh in lieu of confiscation. A penalty of Rs. 1 lakh was also imposed under Section 112 of the Customs Act, 1962. 3. The learned Counsel appearing on behalf of the appellants submits that, in fac .....

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..... d Shri A.K. Agarwal, SDR, on behalf of the Revenue/respondents. 5. In this case the licence was granted to the appellants for import of 5 Injection Moulding Machines of the following models : Model No. 220-90-350 (1 in number); Model No. 320-210-750 (1 in number); and Model No. 170-90-200 (3 in number). In fact, the appellants made import of 4 machines of Model No. 220-90-350. The import .....

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..... rer. In view of the fact that, the model number of the machines imported were not correctly mentioned in the invoice and also in the bill of entry, we find no force in this argument of the appellants. The Controller of Import Export granted licence to import 1 number of Injection Moulding Machine of Model No. 220-90-350 and the appellants, in fact, imported 4 machines of this model, therefore, w .....

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