2005 (5) TMI 213

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... sides. The appellants filed this appeal against the adjudication order passed by the Commissioner of Customs, Indore. 2. The brief facts of the case are that appellants obtained a licence for capital goods for used small diesel car engines with accessories. In the present consignment, the appellant made import of 522 used small diesel car engines valued at Rs. 49,40,755/-. The Customs authorit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve been independently attested in the CG list. (iii)       The company never clarified to SIA that 'used small diesel engines' are actually 'used small diesel car engines' which shall be used for power generation. For power generation, the company has been separately allowed to import DG sets." On receipt of the above-mentioned information, show cause notice was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y 'CC' was used for expressing capacity for car engines whereas the capacity for other types of engines was expressed by HP, KVA/KW etc. The contention of the appellant is that in view of this factual position, they made import of the used small car diesel engines. The appellant relied upon the decision of the Hon'ble Supreme Court in the case of Akbar Badruddin Jiwani v. CC - 1990 (47) E.L.T. 161....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ging the value as determined by the Commissioner of Customs in the impugned order. The only contention of the appellant is that they were under bona fide belief that they can import the used diesel car engines under the licence granted by the competent authorities to import the used small car diesel engines with accessories. We find that as the Secretariat of Industrial Approval, New Delhi, the co....