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2006 (3) TMI 649 - AT - Customs

Issues:
Confiscation of 49 used diesel engines and imposition of penalties.

Analysis:
1. The Customs officers seized 62 used diesel engines believing them to be smuggled goods. A show-cause notice was issued proposing confiscation and penalties.
2. The first appellant claimed the diesel engines were legally imported and presented purchase invoices and transport documents as evidence. Customs authorities verified the claim.
3. Despite verification, 13 engines were released, and the rest were confiscated due to corrections in transport documents and incomplete purchase transaction details.
4. The Commissioner (Appeals) upheld the adjudication order, leading to the current appeals.
5. The first appellant argued that evidence of legal import through purchase and transport documents, along with Customs verification, justified no confiscation. They contended that discrepancies did not affect the imported nature of the goods and that proving legal import was unnecessary for diesel engines.
6. The second appellant, the transporter, claimed innocence, stating they only transported legally imported goods, and any discrepancies were clerical errors not warranting Customs Act action.
7. The judge found the diesel engines were legally imported, supported by purchase bills and Customs verification. Discrepancies did not negate legal import, and no evidence suggested smuggling. The first appellant's appeal was accepted.
8. As the confiscation decision was overturned, the second appellant, the transporter, was not liable for transporting smuggled goods. Their appeal was also accepted.
9. Both appeals were allowed, and the impugned order was set aside, granting consequential relief to the appellants.

 

 

 

 

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