TMI Blog1986 (3) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... s such not covered by the import licence which is valid for import of motors of upto 10 H.P. Accordingly, the Collector of Customs, Cochin confiscated the goods, imposed a redemption fine of Rs. 1 lakh and imposed personal penalty of Rs. 25,000/-. 3. Shri P.N. Menon, the learned Consultant for the appellants points out that there has been incorrect appreciation of evidence which is on record; the importer had instructed the suppliers that the motors should be of 10 H.P. It is stated that the Department has not been able to establish the excess horse power of motors in question. It is stated that the Collector of Customs has relied on operating manuals which only show that the basic features are common for machines of both 10 H.P. and 11 H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... states that the investigation itself indicated that the motors imported are of 11 H.P. rating. Though they might have been recalibrated to 10 H.P. rating, they can, by a small variation, be upgraded to total 11 H.P. rating for which the motors are designed. The fact that the motors are basically of 11 H.P. rating is established by the Technical Literature relating to the items imported which is a final proof regarding the rating of the goods, not disputed by the appellants themselves. 5. We have carefully considered the facts of the case and the submissions made before us. The appellants case rests only on the fact that the performance rating of the impugned goods is 10 H.P. The Department s case is that the goods are actually designed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. Whereas in the case of Jairam and Sons , the specifications of oil were not available as the Department had allowed clearance without a test and the Tribunal therefore held that the benefit of doubt should be given to the appellant on the basis of the certificate of suppliers furnished by the importers in this particular case, there seems to be hardly any doubt or dispute as regards the identity of the goods or even the specifications. The catalogue pertaining to the goods imported is available and not disputed. It clearly shows that the goods are designed for 11 H.P. rating. The appellant s claim that these goods have been recalibrated for 10 H.P. performance. We do not feel that this affects the essential identity of the goods whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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