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TMI Blog2017 (3) TMI 1589X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal was justified in holding that a case for penalty/confiscation under Sections 111 and 112 of the Customs Act is made out on the facts brought on record by the Revenue?" Counsel for the appellant has taken us to the contention which has been raised in para 19 of the appeal memo which reads as under : "19. That the Commissioner of Customs, Central Excise, Jaipur was not satisfied with the submissions/reply to the show cause notice filed by the appellant and arguments advanced during the course of personal hearing and passed an Order-in-Original No. 3/05, dated 12-4-2005, whereby confiscating 10 numbers of looms imported vide Bill of Entry dated 11-9-2002 and also levying fine of Rs. 25 lacs in lieu of confiscation under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated that he inspected the looms on 18-9-2002 on the request of Shri Hitendra N., that the looms were second-hand; that he did not inspect the Jacquard machines as he was asked to inspect only 10 looms as this was his only term of reference; that marking 11/1988 on flanges could be year of manufacture of that part. Shri Pradeep Chugh of SGS in his statement dated 16-10-2002 has stated that he made correspondence with M/s. Sulzer regarding these machines who confirmed that machines having subject S. Nos. have been manufactured in 1993, that the number plates seemed to be neat but nothing can be said about being affixed recently, that there were no number plate on control panels & dobbies, however, from our experience with the machine checked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hy such an important investigation having vital bearing on the case was not made by the customs authorities themselves from Indian Embassy. Since such an important document has not been procured by the customs authorities through proper channel, there is every possibility that the telefax has been arranged to implicate us with some motive known to the authorities. This message cannot form part of the valid evidence in the case as per the principles of settled law. Further on enquiry made by us, Sulzer Textile confirmed vide their fax dated 2-10-2002 that machines bearing S. Nos. 125012 to 125019 & 125191-125192 were manufactured by them in Switzerland in 1993. The said fax coupled with the fax received by SGS leaves no doubt regarding the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een released provisionally as per Hon'ble High Court's order, I impose fine of Rs. 5,00,000/- (Rupees five lakhs only) in lieu of confiscation under Section 125 of the Customs Act, 1962, in terms of the bond executed by the importer. (iii) The Eltex Jacquards are eligible for benefit of Serial No. 251(1) of the Notification No. 21/2002-Cus. and accordingly, the duty should be recovered on these Jacquards after extending the benefit of this notification in terms of the bond executed by the importer. (iv) I confiscate one Sony Digital Video Camera, one Compaq Laptop and one Air Plastic Tub, totally valued at Rs. 1,97,500/-, which were found to be not declared in the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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