9911796707
TMI Blog2004 (5) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 nos. of old used carseats to be on the lower side and the goods required an import licence, which was nor produced. Therefore, they were ordered to be confiscated under Section 111(d) and (m) and penalties under Section 112 (a) were imposed. The values were enhanced for the old engines. (c) The appellants contested the notice on the grounds - (i) the imports were reconditioning repair and replacement and the appellants were registered with the Director of Industries. (ii) Goods were purchased on 'as is where is condition' and the packing and transport has caused breakings of parts. 15% to 20% engines would be beyond retrieval and will only supply canalised parts. (iii) They contested the 100% and gave the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o grant fine when goods are not totally prohibited and found that engines were restricted item and that import licence had been issued and that calls for offer of redemption fines cannot be found fault with. (iii) The Commissioner's finding arrived in terms as "......I completely disagree with the importer that the MOP is only 20%. The importer has not submitted any evidence in support of his contention. On the other hand, the Department has done a market enquiry and has determined the MOP of about 100%." is not correct finding on facts. The appellants have relied upon the entry data and given the same in the written reply dated 18-11-1999 and also cited and relied upon Bombay Custom House Joint Pricing Committee prices fixed for sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnational, import was prior to 1997, this will not cause the upholding of redemption fines, at same levels in 1999, when the subject imports were made. Market would fluctuate and from the copies submitted by the ld. Advocate, CC (Appeals), Mumbai in case of Rajalakshmi Co. against Order-in-Original No. 18/99, the Learned Commissioner, after considering, fixed a redemption fine of 40% and penalty of 5%. The market demand for Diesel Engines in the year 1999 and thereafter would decrease leading to fall in market prices, since the Bombay High Court vide W.P. No. 1767/1999 making it mandatory for vehicles to convert from petrol/diesel to CNG/LPG or else be scrapped as pleaded by the ld. Advocate cannot be ignored. The conclusion has to be arr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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