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Issues:
1. Seizure of diesel engines believed to be smuggled. 2. Burden of proof on department for establishing illicit importation. 3. Applicability of previous tribunal judgments. 4. Commissioner's reliance on Supreme Court judgment. 5. Lawfulness of purchase and subsequent transactions. 6. Burden of proof reiterated by later tribunal judgments. 7. Discharge of burden by the department. 8. Lack of thorough investigations and enquiries. 9. Failure to establish a prima facie case of illegal importation. 10. Imposition of penalty under Section 112 of the Customs Act. 11. Setting aside of orders of confiscation and penalty. Analysis: 1. The case involved the seizure of 154 old and used diesel engines from a premises under suspicion of being smuggled. The Customs authorities conducted detailed examinations and found discrepancies in the documentation related to the engines. 2. The primary argument was regarding the burden of proof on the department to establish illicit importation of the diesel engines. The appellant contended that since the engines were not notified goods, the burden of proof lay with the department. 3. The appellant relied on previous tribunal judgments in similar cases to support their argument, emphasizing the need for the department to establish a prima facie case of illegal importation. 4. The Commissioner relied on a Supreme Court judgment to argue that the department could discharge its burden by establishing circumstances that could infer the goods were smuggled. 5. The case highlighted the lawfulness of purchase and subsequent transactions of the engines, with the appellant providing explanations and documentary evidence of lawful acquisition and possession. 6. The burden of proof on the department was reiterated by later tribunal judgments, emphasizing the necessity for the department to establish illicit importation in such cases. 7. The Commissioner's discussions reflected a lack of discharge of burden by the department, with discrepancies in statements and lack of thorough investigations noted. 8. The appellant contested the findings regarding fictitious sellers and lack of thorough investigations, highlighting the absence of enquiries with the buyers. 9. The Tribunal concluded that the department failed to establish a prima facie case of illegal importation, leading to the orders of confiscation being set aside. 10. Regarding the imposition of penalties under Section 112 of the Customs Act, the Tribunal referred to a previous judgment emphasizing the necessity for the department to prove the charged person's involvement in rendering the goods liable to confiscation. 11. Ultimately, the appeals succeeded, leading to the setting aside of the orders of confiscation and penalty, with consequential relief granted if applicable.
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