2000 (4) TMI 285

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ok Kumar, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - M/s Punj Llyod Ltd. have filed the present appeal being aggrieved with the Order-in-Appeal No. 348/98 dated 11-12-1998 passed by the Commissioner of Customs (Appeals) Mumbai. 2. Shri Naveen Mullick, learned Advocate, mentioned that the Appellants had imported one second hand old and used diesel generating s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....redemption fine to Rs. 2 lakhs and penalty to Rs. 10,000/-. The learned Advocate submitted that the impugned goods is not a consumer item; that goods in question generate heat energy and not electric energy and are industrial goods; they had not misdeclared the goods at all and they are actual users; that similar equipments in the past had been imported without production of import licence; the go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of goods involved (more than Rs. 18 lakhs) redemption fine of Rs. 2 lakhs and a penalty of Rs. 10,000/- cannot be considered to be harsh. 4. We have considered the submissions of both the sides. The Appellants have themselves classified the impugned products under sub-heading 8502.12 of C.T.A. which was not in dispute either before the Adjudicating Authority or first Appellate authority.....