TaxTMI 
TaxTMI 
1993 (11) TMI 141
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....or trawlers, namely, used Diesel Engines". On examination, goods were found as old and used Diesel Engines and as detailed below : (1) ISUZU 4F B1 9 Nos. (2) Isuzu Turbo 4FB1 both above were found suitable for motor vehicles 1 No. (3) Daihatsu CL 3 Cyl. 10 Nos. All above were found fitted with gear box, clutch, exhaust manifold, starter, dynamo, fan, belt and fuel injection pump." 2. The Customs found that the imported goods were capable of being used in the market in Premier Padmini Fiat Model Cars as replacement for petrol Engine. The goods, further, were found to be having the characteristic, which would enable being used in automobile like gear box, clutch, exhaust manifold, starter, dynamo, fan belt and....
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....have heard learned Counsel on both sides. This SLP is disposed of with a direction to the Tribunal to dispose of appeal No. C/755/92/SB(WR) as expeditiously as possible and in any event not later than two months from the date of receipt of this order." 4. The order of the Supreme Court, after being initially received in West Regional Bench of this Tribunal on 21-9-1993, has since been forwarded to the Special Bench. The time limit fixed by the Supreme Court expires on 21-11-1993. 5. Shri A.N. Haksar, Sr. Counsel for the appellants, submitted that as regards the charge that the REP licence produced by them is not valid to cover goods, the appellants are not denying this charge but would only plead that it took place because they were n....
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....ue regarding comparability of the age of the machine imported on the lines in which it is being done now before the Tribunal in the proceedings before the Additional Collector and not having done so this would amount to fresh ground being taken. The ld. D.R. referred to the examination report of the goods and pointed out that they were found without any name plate indicating the year of manufacture, nor can this information be supplied by the Singapore Supplier because he is not the manufacturer. There is mis-declaration as regards description of the goods because although the invoice description is diesel engine, they were found imported with other attachments. There is also mis-declaration regarding the value of this engine. Further, thes....
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....n comparable with those which have been imported. 7. We have carefully considered the submissions made by the ld. Sr. Counsel and the ld. D.R. The appellants have submitted that the charge of unauthorised import against REP licence is not being denied by them, and that they had effected the import out of their ignorance of the details of the import policy. As regards value of the goods, it has been argued before us that the age of engines imported ought to have been determined in order to have comparison as to whether they are in the same condition as the engines for which proforma invoice and quotation had been obtained by the Customs, and also because, according to the appellants, the goods imported are much older. But we find that in ....