1997 (9) TMI 221

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....deem on payment of fine, proposing penalty and increasing the value of the engines of the appellant. Since the issues involved in these appeals are common both these appeals are being disposed of by this common order. 2. Advocate for the appellants says that he does not wish to challenge the confiscation of the engines on the ground that their import action required a licence. He says that he accepts that the goods are used automobile engines and that in the absence of an import licence confiscation under Section 111(d) is not questioned. He however, questions the remaining parts of the orders i.e. the enhancement of value the quantum of redemption fine and penalty. 3. Each of the appellants imported 96 engines and declared ....

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....of the engines. It was further contended that reliance upon other orders of the valuation would be incorrect as a second hand goods, could not be compared with other second hand goods. 5. The Chartered Engineers' Certificate issued by M/s. Universal Marine and Consultancy (Pte) Ltd., Singapore referred in each case be used industrial engines for polishing and grinding. The appellant accepts that these goods are in fact used automobile diesel engines. The contention of the departmental representative that such engine could not be used for polishing and grinding in view of the differences in speed and torque ratio has significance. If the goods which the Chartered Engineer examined and valued were raised automobile diesel engines one ....