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TMI Blog2006 (11) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... vering 70 units of CL DAIHATSU 1000 cc engine valued at USD 215 per unit and 30 units of 4 FBI ISUZU 800 cc engine valued at USD 260 per unit (ii) Bill of Lading dated 29-8-1992 (iii) Certificate of Origin declaring Japan as the country of origin (iv) Packing list dated 29-8-1992 (v) Survey Report dated 13-6-1992 issued by M/s. SGS Singapore Pvt. Ltd. (vi) Certificate of Registration issued by the Directorate General of Shipping, Bombay and (vii) SSI Certificate issued by the Directorate of Industries of the Government of Karnataka. However, the importer did not turn up for clearing the goods. The shipping agents, whose notice to the party for taking delivery order did not receive any response, requested for early destuffing of the cargo fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order, learned Commissioner held that the imported engines, which were classified in the Bill of Entry under SH 8408.20 as engines of a kind used for the propulsion of vehicles of Chapter 87 were not eligible for the benefit of Notification No. 211/83 ibid. He found that the engines were not meant for ocean-going vessels but only for vehicles such as motor cars, tractors etc. falling under Chapter 87 of the Customs Tariff. Learned Commissioner also took into account the opinion of 2 departmental machinery experts, which was to the effect that all the 100 diesel engines were automobile engines. On these findings, the goods were held liable for absolute confiscation under Section 111(d) of the Customs Act. Another finding record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 5. With regard to the challenge against confiscation and penalty, we find that the appellants have not established, with reference to the provisions of the relevant Exim Policy, that the second-hand diesel engines were treated as capital goods and not as consumer goods under the policy. Hence, we have to accept the Commissioner s finding that the diesel engines were consumer goods which required specific licence for import. Admittedly, no such licence was furnished by the importer. Hence the goods imported by them attracted Section 111(d) of the Customs Act. Again, it is not in dispute that the Bill of Entry classified the goods under SH 8408.20 of the Customs Tariff as engines of a kind used for the propulsion of vehicles of Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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