2005 (5) TMI 459

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cycle was confiscated but allowed to be cleared on payment of redemption fine. Penalty was also imposed on the appellant. Being aggrieved against the order, present appeal is filed.  3.At the time of personal hearing, counsel of the appellant appeared and stated that the appellant had produced copy of the bill of entry vide which they imported the motor cycle chassis and engine which were cleared on-payment of appropriate duty. On the basis of the said bill of entry, they sought registration from the RTO, for the motor cycle as assembled out of such imported part, that merely because chassis and engine no. were not mentioned in the B/E the motor cycle assembled out of such parts cannot be held as illegally imported further they argu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ine no. could been found. More over, non-mentioning of these particulars is not an error significant enough even to seized the goods and impose penalty on the importer. 5.Since the appellant was importing various parts of the motor cycle, so it is the contention of the appellant that the motor cycle was assembled out of these parts and whether the appellant was legally doing the work of assembling of motor cycle or not is required to be looked into by the RTO and not by the Customs. For the purpose of customs one has to see whether the appellant has imported such goods legally on payment of duty or not. Further, what address the appellant has given in the registration paper is also not relevant to the issue of legality of the import. Aft....