TMI Blog1993 (9) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... ority the appellants were also charged with misdeclaration of value and the value of the goods was enhanced from the declared value of Singapore dollars 20250 equivalent to Indian Rs, 3,77,865 on appraisal by the Customs authorities to Rs. 9,90,146/-. The learned lower appellate authority by the impugned order has set aside the order of enhancement of the value, while upholding the order of confiscation of the goods. 3. The learned Advocate for the appellants pleaded that the goods imported were second-hand diesel engines intended for different models of the cars and had been imported under the bona fide belief that the same were allowed for import in terms of Import Export Policy 1992-97. He pleaded that appellants were guided by the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trol) Order, referred to above, appeared to allow the import of second-hand goods of all categories without licence. He pleaded that in any case, without admitting that the goods are not permissible for import, the absolute confiscation of the goods was not called for. He pleaded that the Customs authorities had been allowing release of the second-hand diesel engines all along on levy of varying redemption fines and in this connection he referred us to the list of such items which were allowed to be released on redemption fines. The list is reproduced below for convenience of reference : Sl. No. Bill of Entry No. Date Importer s name Value of engines Redemption fine imposed Percentage about ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inasmuch as consumer goods figure in the list of Restricted Items, a licence is required for the import of the same and the same not having been produced the goods have been correctly confiscated by the lower authority. He pleaded that since there was lot of imports of second-hand engines taking place the authorities in the case of the appellants have taken a restricted view to discourage such imports and has absolutely confiscated the goods. 5. We have given a careful thought to the pleas made by both the sides. We observe that the diesel engines, as pleaded by both the sides, are covered under the description consumer items . The consumer items, we find, figure in the list of Restricted Items and a licence would, therefore, be required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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