TMI Blog1999 (5) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... 34 machines from business premises at Wazirpur Industrial Area were seized on 7-9-1989, while 31 such machines were seized from another business premises in Wazirpur Industrial Area on 5-10-1989). The charge of the Department was that the importer did not have an industrial unit and was not an actual user and also did not possess valid import licence for the import of 42 machines sought to be imported, but only producted additional licences which did not cover the import. It was alleged that the importer had failed to produce any evidence for import of 34 second-hand machines seized on 7-9-1989, while in respect of 31 machines seized on 5-10-1989, the importer was able to produce the Bill of Entry and additional licences against which 28 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the additional licences produced, in the absence of specific endorsement thereon which is required in the case of second-hand machines. The order passed under Section 47 does not oust the jurisdiction of the Customs authorities to confiscate the goods if the conditions under which the goods were permitted to be imported were not complied with, as held by the Tribunal in the case of R.K. Industries v. C.C.E. reported in 1989 (39) E.L.T. 316. However, the present case is not one of non-compliance with any condition under which the goods were permitted to be imported. Rather, it is a case where goods had been duly cleared, and at the time of clearance, the Customs authorities are required to know whether the import was covered under OGL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertrac Exports and its partners. I also find that show cause notice has also been issued to all the partners of M/s. Rydertrac Exports. I do not find any personal involvement of the partners in the case having regard to the nature and circumstances of the contravention. I, therefore, hold that it is not necessary to impose penalty on each of the partners individually. We also find that the issue of eligibility to import second-hand machines on the strength of additional licence was itself not free from doubt as evident from the fact that the matter was referred to the Additional Chief Controller of Imports and Exports on 7-8-1989 and the Deputy Chief Controller of Imports and Exports, New Delhi clarified in the reply dated 11-8-1989 that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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