TMI Blog2005 (5) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Customs, Indore. 2. The brief facts of the case are that appellants obtained a licence for capital goods for used small diesel car engines with accessories. In the present consignment, the appellant made import of 522 used small diesel car engines valued at Rs. 49,40,755/-. The Customs authorities made enquiries from the Secretariat of industrial Approval, whether the used d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... small diesel car engines' which shall be used for power generation. For power generation, the company has been separately allowed to import DG sets." On receipt of the above-mentioned information, show cause notice was issued for confiscation of the imported goods 'used small car diesel engines' and imposition of penalty. The adjudicating authority ordered confiscation of the 'used small car die ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of this factual position, they made import of the used small car diesel engines. The appellant relied upon the decision of the Hon'ble Supreme Court in the case of Akbar Badruddin Jiwani v. CC - 1990 (47) E.L.T. 161 (S.C.). The contention of the appellant is that the Hon'ble Supreme Court in this case set aside the penalty and confiscation on the ground bona fide import. In the alternative, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he used diesel car engines under the licence granted by the competent authorities to import the used small car diesel engines with accessories. We find that as the Secretariat of Industrial Approval, New Delhi, the competent authority, issued a licence clarifying vide their letter dated 6-11-96 that used diesel car engines are not capital goods for the manufacture of granite slabs/tiles. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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