2001 (11) TMI 633

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..... nts grievance is against the confiscation of power tiller with an option to the appellants to redeem the same on payment of redemption fine of Rs. 10,000/- and against the imposition of personal penalty of Rs. 3,000/-. The Commissioner (Appeals) has also directed the appellants to pay duty on the said power tiller while exercising his option to redeem the same. 2. Shri D.K. Saha, ld. Consultant .....

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..... nt of redemption fine of Rs. 10,000/- and penalty was reduced to Rs. 3,000/-. 3. Shri D.K. Saha, ld. Consultant appearing for the appellants submits that power tiller is an OGL Item and is being regularly imported by various importers. The same is neither notified items under the provisions of Section 123 of the Customs Act nor under Chapter IVA of the Act. There is nothing on record to show tha .....

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..... e ld. Consultant this fact by itself is not sufficient to reflect upon the tainted character of the tiller, in the absence of any evidence produced by the Revenue to show that the same was smuggled into the country, especially when the same is an OGL item and is a non-notified item under the provisions of Chapter IVA or under Section 123. In view of the foregoing, I set aside order of confiscation .....

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