TMI Blog1997 (8) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... origin reached Bombay Port on 27-9-1995 for onward transmission to Jalandhar. On permission obtained by the appellant from Bombay Custom House goods were allowed to be transported under Bond to Jalandhar. On 25-10-1995 Department received information that the consignment consisted really of used diesel engines and auto parts camouflaged as melting scrap. Three consignments were located at Jalandhar and detained on 6-11-1995. IGM No. 2308, dated 27-9-1995 described the goods as 58.490 MT of STC Heavy Melting Scrap No. 1. Import documents presented at the Bombay Custom House while seeking permission for onward transmission to Jalandhar also described the goods as `scrap . On 21-11-1995 Steamer Agent moved an application before the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter from the supplier intimating that the consignment was wrongly shipped though meant for some other party and requesting the appellant to accept the consignment as on whereas basis in view of the old business relation . Documents were collected and sent back to the supplier who issued fresh set of documents describing the goods as shown in the amended IGM. 4. Collector of Central Excise, Chandigarh, the adjudicating authority, overruled all the contentions of the appellant and ordered confiscation of the seized goods except scrap under Clauses (d), (f), (l) and (m) of Section 111 of the Customs Act, 1962, confiscation of scrap under Section 119 of the Customs Act but allowing redemption on payment of fine of Rs. 30 Lakhs. He rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld mean that the very basis of the valuation of diesel engines in this case has disappeared with the valuation in the case of earlier imports having been set aside by the Tribunal in the aforesaid decision. Valuation of auto spare parts was made entirely on the basis of report of automobile expert which according to the appellant should not have been accepted as the report does not furnish any basis for the valuation. Since the matter has to go back for the purpose of determining assessable value of diesel engines, we are of opinion that valuation of auto parts also could be made afresh. It will be open to the appellant to place fresh material before the adjudicating authority. Since quantification of redemption fine is based also on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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