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TMI Blog2013 (11) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... Anees. In this case, the product imported by the appellant has been classified as 'Motor Cycle' and the same was confiscated on the ground of mis-declaration and imposed redemption fine of Rs. 2,00,000/- and penalty of Rs. 1,00,000/- on the importer. The importer (appellant) was also required to be executed a Bank Guarantee for Rs. 50,000/-. 2.2. The appeal No. C/563/2003 has been filed by Shri Mohammed Nayaz Ahmed and in this case also goods imported by the appellant has been classified as 'Motor Cycle' and the same was confiscated and redemption fine and penalty have been imposed and Bank Guarantee was also required to be executed by the importer (appellant) to the same extend as in paragraph 2.1. 3. Heard both sides extensively. 4. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority after granting personal hearing against which appeals were filed before the Commissioner (Appeals) who rejected the appellants appeals. Hence, both the appellants are before the Tribunal. 5.1. The first issue is whether the imported items would make a complete motor bike or not. Even though several decisions were cited to support the submissions that importation of parts would not amount to importation of the full item, in our opinion, the same would not require any consideration since the present cases are different and unique. Ongoing through the list of the parts available and the items identified by the Chartered Engineer to complete the bike, it is quite clear that even the Chartered Engineer appointed by the department stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar items have been sent as a gift by two different persons from Singapore to two persons in India which would clearly go against the claim of the appellants that parts of the motor cycles were sent by them were gifts. Therefore, this is a case of mis-declaration and therefore, the confiscation of the goods is in order and the redemption fine was imposable. However, there is no finding to the contrary in respect of the claim made by the appellants that motor cycles were imported for their own use and a mechanic would convert to a motor cycle by assembling local parts. Therefore, the redemption fine appears to be slightly excessive. We take note of the fact that the appellants accepted the value and also paid the duty applicable to the motor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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