9911796707
TMI Blog2004 (6) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... rtered Engineer's Certificate dated June 30, 2003 in support of the declaration that the goods were less than 10 years old. 2. The Customs authorities got the consignment examined by two Chartered Engineers who expressed the opinion that most of the items were more than 10 years old. The customs authorities thereupon called upon the appellants to explain as to why the goods should not be confiscated since they were more than 10 years old and the import of more than 10 years old machine is restricted under Para 2.7 of the Import and Export Policy. The appellants contested the charge but failed. Under adjudication order dated 17-9-2003, the Commissioner of Customs, Amritsar confiscated the consignment under sub-sections (d) and (m) of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were being imported in the guise of less than 10 years old machines. It is submitted that there is an effort to cover up inasmuch as, the machines are found to be affixed with new specification plates showing year of manufacture as less than 10 years old. New specification plates have been specifically found pasted over old specification plates. He has also pointed out that many major components such as the transformers electrical motors and cables and control boxes were found to bear year of manufacture as 1985, 1986, 1990, 1991 in respect of some machines. The learned DR also defended the finding of the experts. 5. We have perused the records and considered the submissions made by both the sides. We find that the appellant had inform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Whether Reconditioned : No 1. Machine : Automatic Cone Winder (12 sets) 2. Tye : 7-II 3. Name of Manufacturer : Murata Machinery Limited 4. Address of Manufacturer : Takeda Mukaisluro-cho, Fushimi-ku Kyoto 5. Machine serial No. Year manufactured No. Year manufactured 94SX330780-001 to 005 1994 96SX692800-01 to 03 1996 96SX781950-01 1996 97SX332330-01 to 02 1997 97SX401860-01 1997 6. Purchase Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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