TMI Blog2002 (8) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... a Grande Projects Ltd. 2.When the matter came up on 9-1-2002, counsel for the importer sought adjournment on the ground that she was not able to get in touch with her client. The address of the client is given in the appeal and we expressed surprise as to why it was not possible to get in touch. She thereupon stated that the client was not responding to her queries. If that is so, we find no ground for adjournment. If the client is not ready to brief the advocate, he has to face the consequence. We made this clear to the advocate and suggested that she proceed. She declined to do so. We have read the memorandum of appeal (both of the importer and the department) and heard the departmental representative. 3.The import was claimed in term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be used in the processing of granite and marble which are in the 100% export oriented unit which were apparently in the process of set out and the licence itself did not permit the importer to import engines. In reply, it was contended that there was no reason why the importer should not use these engines for generation of power in stone processing plant. The importer also questioned the reliance placed upon the letter of the Under Secretary of the Board of Approval of the Ministry of Industrial Development, in which it was clarified that the term "used diesel engine" occurring in licence was not intended to cover used automobile engine. It was contended that no authority can improve upon what is stated in the licence. Hearing was gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as made was for import of goods in the stone cutting plant of the applicant. The application was made in pursuance of the policy to permit import of capital goods in a 100% export oriented unit. The goods in question are obviously not capable of being used as power plant to generate electricity. And automobile engine specialised in terms of its capacity and torque and other features provide motive power for propulsion of an automobile. It may no doubt be capable of being used to generate power. No doubt one may use a Mercedes Benz car to carry and deliver merchandise. One would however hardly consider it a practice realistic and technically feasible use. The licence that was used was for a particular purpose and it is with that object that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the trade like the importer to repeat such offences in future, to the detriment of the revenue". Thereafter the appeal asked for "imposition of suitable penalty commensurate with the gravity of the offence". We are not able to find nor the departmental representative is able to find a single line in the appeal asking for imposition of penalty on Ritu Dalmia and Natwar Dalmia. Paragraph 16 of the Board's order passed under Section 129 of the Act does not even contain the names of these persons. It would not require any great intelligence or, effort to simply state that the Commissioner's order not imposing penalty on Natwar Dalmia and Ritu Dalmia was wrong and penalty ought to have been imposed on them. Since this has not been done, it is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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