2006 (3) TMI 649

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....S.L. Meena, DR, for the Respondent. [Order]. - These two appeals are directed against confiscation of 49 used diesel engines and imposition of penalties. The first appellant M/s. Khalsa Tractors is the owner of the diesel engines and the second appellant M/s. Delite Cargo Carriers was the transporter who undertook the transport of the imported diesel engines from Bombay to Delhi. 2. ....

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....ied under Section 123 of the Customs Act. 4. Customs authorities caused verification of the claim of purchase from Bombay. The same was confirmed. 5. In the adjudication proceeding 13 engines were released and the remaining confiscated despite the verification report of the Customs authorities on the ground that there were corrections in the transport documents. It was also noted t....

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....that since diesel engines are not notified under Section 123 of the Customs Act, the lower authorities were in error in calling upon the appellant to prove their legal import. 8. The submission of the second appellant is that it had only attended to the transport of legally goods and no offence is involved in the same. The discrepancies in the GR are in the nature of clerical error only an....