2000 (4) TMI 285

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..... [Order per : V.K. Agrawal, Member (T)]. M/s Punj Llyod Ltd. have filed the present appeal being aggrieved with the Order-in-Appeal No. 348/98 dated 11-12-1998 passed by the Commissioner of Customs (Appeals) Mumbai. 2. Shri Naveen Mullick, learned Advocate, mentioned that the Appellants had imported one second hand old and used diesel generating set 400Hz, 1500 KVA and four new pre hea .....

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..... lty to Rs. 10,000/-. The learned Advocate submitted that the impugned goods is not a consumer item; that goods in question generate heat energy and not electric energy and are industrial goods; they had not misdeclared the goods at all and they are actual users; that similar equipments in the past had been imported without production of import licence; the goods should have been allowed to be rede .....

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..... redemption fine of Rs. 2 lakhs and a penalty of Rs. 10,000/- cannot be considered to be harsh. 4. We have considered the submissions of both the sides. The Appellants have themselves classified the impugned products under sub-heading 8502.12 of C.T.A. which was not in dispute either before the Adjudicating Authority or first Appellate authority. In view of this position, they cannot raise a new .....

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