AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
1989 (6) TMI 224
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.... Straightener machine, Decoiler machine and Surface Grinding machine. These 3 machines were not declared in the Bill of Entry and were claimed by the appellants as standard accessories of the Press. The appellants also produced a certificate from an Engineer about the life of the second hand machine, which was purported to be a Chartered Engineer's certificate, which according to the lower authority was required to be produced under Para 30(1) of the Import Policy. Proceedings are instituted against the appellants on the following grounds: As to why: (1) the 3 allied machines should not be treated as separate machines having independent functions, and why the same should not be confiscated for clandestine import; (2) why the certificate ....
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....sonal hearing indicates that these machines are peripheral equipments which are not standard accessories. (5) Their contention that they had clearly indicated these machines in their application to CCI & E does not also appear to be correct. The original application to CCI & E has not been produced. The subsequent re-validation application has no enclosures. Nor they have produced any clarification from licensing authorities that the licence is valid to cover these extra machines. The licence produced specifically covers fine blanking machine only. (6) In a factory/plant, a number of machines may be required to produce goods. All such machines do not become accessories of the main/other machines. Thus these machines are separate machines....
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....l of Entry were accessories of the main machine. In the face of the findings of the Collector when he was asked to explain as to how these 3 machines could be considered as accessories, he had no explanation to offer in this regard. He was also asked that when the import of the machines had been allowed by name and when there was no mention of any accessories of the main machine in nature in the licence, under what provisions of law the same could be allowed to be imported, he fairly conceded that he had no legal provision to cite in support of the plea. In view of these facts and circumstances of the case, we find that so far as the 3 machines described as accessories are concerned, the findings of the Collector are well-founded and mainta....
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....partment adopted the reasoning given in the Collector's order. He pleaded that since a second hand machine had been imported the Chartered Engineer's certificate was required to be produced. He, however, could not say as to how in the face of the specific provision for the production of the certificate in case of imports made under OGL only the same could be made applicable in respect of imports of second hand machinery irrespective of the fact whether the same are imported under OGL or against an import licence. 6. We observe that in so far as the main machine imported by the appellants is concerned there is no specific challenge that the same is not covered by the description of goods in the licence produced. The point for consideration ....
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....ted he could have called for any contemporaneous or other evidence. He can also rely upon the evidence placed before the Licensing authorities in this regard when the appellants applied for the licence for importation and on the basis of which the Licensing authorities issued the licence. We find that the Collector has not done any enquiry in this regard and has merely relied on the absence of the certificate to hold the importation as violative of the Import Control Law and confiscated the same. This is not maintainable. We, therefore, hold that the Collector's order in the facts and circumstances of the case is not maintainable in so far as the confiscation of the main machine is concerned. We, however, remand the matter to the Collector ....