9911796707
TMI Blog2005 (5) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... or cycle bearing registration No. MH-06 V 600 of Honda CBR 600 cc was seized from the premises of Shri Adil Khan, Sector 2, Shirli Rajan Road, Bandra (West). Thereafter, case was further investigated, show cause notices were issued and on adjudication, motor cycle was confiscated but allowed to be cleared on payment of redemption fine. Penalty was also imposed on the appellant. Being aggrieved aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case as well as submission made by the counsel of the appellant. Here, in the instant case, appellant produced a copy of bill of entry No. 712970 dated 10-10-2003 under which engine and chassis were imported and cleared at Air Cargo Complex. It is the case of the deptt. that in the bill of entry, the identification marks such as of chassis and engine were not mentioned whereas motor cycle re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamined other related documents such as bill of lading and invoice etc. from where the chassis and engine no. could been found. More over, non-mentioning of these particulars is not an error significant enough even to seized the goods and impose penalty on the importer. 5.Since the appellant was importing various parts of the motor cycle, so it is the contention of the appellant that the motor c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of such motor cycle parts is not legal, hence is required to be set aside. 6.Even assuming that motor cycle parts are not the same which were said to have been imported against the aforesaid bill of entry then being non-notified goods, burden to establish that the motor cycle parts were illegally imported is on the deptt. Here, I find that deptt. after making the allegation did not analyse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession such goods are seized and such instruction are binding on the deptt. Further this issue as discussed in details in order-in-appeal No. 18/2004 which has already been accepted by the deptt., hence discussion and the findings of the aforesaid order may also be read in this case. As regards, the validity of various section and sub-sections of the Customs Act, I do not find it necessary to disc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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