LAXMI NETS AND FABRICS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The appellants imported an old and used wrap knitting machine and sought its clearance under Bill of Entry No. 328425, dated 5 -7 -2001 from ICD, Patparganj. The Commissioner of Customs confiscated the machine upon a finding that the machine was more than 10 years old, and machine older than 10 years required a import licence for their import. The appellants claim was that the machine was manufactured in 1991. The Commissioner's finding was that the machine had been manufactured in 1981. Consequent to the finding, the Commissioner confiscated the machine and imposed a redemption fine of Rs. 5.5 lakhs. A penalty of Rs. 1 lakh was also imposed. The present appeal challenges the confiscation of the machine.

(2.) The finding in the impugned order that the machine was manufactured in 1981 is based on two pieces of evidence. One was a plate affixed on the automatic exchange speed equipment machine. This is a part of the machine and the year of manufacture showed on it is 1981. The second piece of evidence was the electric circuit shown on the electric panel. According to the panchnama, it showed the year as 1979 -80.

(3.) Apart from the above, the Commissioner has also gone by statement dated 19 -7 -2001 of Proprietor. We reproduce the relevant part of the statement: "I accept that the above said machine is very old and is not of 1991 make. I explain that I ordered for machine wrap knitting of 1991 Model but the supplier has cheated us by sending this quite old machine. This is in spite of the fact that the supplier has sent a Chartered Engineer's certificate certifying the year of manufacture as 1991, which contradicts the actual facts. Since heavy dummurrate are being levied since 30 -6 -2001, we request for early decision adjudication of my case. I do not want show cause notice and personal hearing."