TMI Blog1995 (4) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs (Appeals), under which the learned Collector has upheld the order of absolute confiscation of the Diesel Engine of foreign origin and imposed a penalty of Rs. 500/- on the appellant. 2. The appellant himself is present for the hearing. He has pleaded that the engine had been given to him for repair by the Tahsildar who had found it lying unclaimed somewhere, for cleaning etc. He has ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, the order of the learned lower authority regarding confiscation of the engine is upheld. So far as the levy of personal penalty is concerned, there is nothing on record to show that the appellant had anything to do with the importation of the engine or he had any knowledge about the contraband nature of the engine. The appellant is a mechanic and his plea that he has taken it in good faith for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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