2003 (7) TMI 547

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent. [Order per : Gowri Shankar, Member (T)]. -  In the order impugned in this appeal, the Commissioner has found the general purpose diesel engine of the respondent to be liable to confiscation under clause (d) of 111 of the Act for the reason that they were imported without licence and permitted them to be redeemed on payment of fine. He has not imposed any penalty on the importer. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cords that it is possible that the importer believed that the import of the goods was bona fide. The goods are stated to be diesel engine having multiple uses including agricultural. He had noted that such goods had earlier been permitted to be cleared. It was only on account of issue of a circular by the Director General of Foreign Trade that the goods required a licence for import. Having regard....