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TMI Blog2001 (5) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... earing both sides I find that the law being well settled, the appeal itself could be disposed of. This was so done. 2. The respondent owns a motor garage. Search in these premises resulted in seizure of seven foreign made car engines as well as six cars fitted such engines. These engines were used and admittedly of foreign origin. The respondent identified the owners of the cars. Bills showing p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e law relied upon in the memorandum of appeal. I have seen the case law. In the case of Kamaljit Singh Chadha two Others v. ACC(P) - 1986 (25) E.L.T. 1001 the Tribunal had observed that there was a clear admission made by the concerned person of illegal importation. In the case cited in 1991 (52) E.L.T. 251 the importer had failed to produce necessary evidence of purchase. These two citations do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely bought and sold for the last 25 years in spite of the restriction. In the present case the engines were purchased on the strength of proper bills. The names of the owners of the shop and telephone numbers of the owners were given by the respondent. The order of the Assistant Commissioner shows that in case of some of the bills an enquiry was conducted and that the firms were found to be in bog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In view of the fact that the market is flooded with old engines, which are cleared on payment of duty and fine, I find that the observation of the learned Commissioner that these goods are deemed to be duty paid is correct. I find that the Commissioner was correct in arriving at his conclusions. This appeal from the Revenue is dismissed. 6. The stay application also stands discharged. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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