TARLOK SINGH AND SONS Vs. CC (PREV.), NCH

JUDGEMENT

(1.) THIS appeal is directed against the order -in -appeal dated 16.6.2005 that upheld the order wherein goods were confiscated and penalty imposed on the appellant.

(2.) THE issue involved in this case is that the authorities raided the appellant's Office and go down and they seized 104nos of Imported diesel engines on a belief that these engines were smuggled and were of foreign origin. The authorities below issued a show cause notice and by adjudication order dated 31.03,2005 confiscated the seized diesel engines with a option to redeem the same on payment of redemption fine and also imposed a penalty on the appellant. Concurring with the views of the adjudicating authority the commissioner (appeals) rejected the appeal. Hence this appeal

(3.) THE learned advocate appearing for the appellants submits that the appellants produced before the authorities bill No. 834 dated 4.07.2003, and bill no 1039 dated 18.6.2003 on the date of visit of the officers to indicate that these diesel engines were in their licit possession. It was his submission that the authorities also recorded the statement of the owners of the M/s Preet International, Mumbai, and owners of M/s Harvinder and Co. which would also vindicate the stand of the appellant. Further it was submitted that the appellants has issued a CST form for the purchase of the diesel engines that is on record of a Government agency i.e. sales tax authorities.