SHIVA TRADERS Vs. COMMISSIONER OF CUSTOMS (AIRPORT), KOLKATA

JUDGEMENT

(1.) HEARD both sides. We find that the Appellants imported the impugned used and old diesel engines as described in the invoice dated 19 -7 -2001. This invoice was attached to a declaration signed by the proprietor which states that these are new materials. The ld. Consultant explains that such a declaration was on the printed form and the Appellants inadvertently did not correct the printed language. The said declaration was endorsed and certified by the Development Commissioner referring to the list attached. We find that the Development Commissioner has also put his signature on the invoice. Hence we have no doubt in our mind that though printed declaration of the goods indicates new materials, it was in the knowledge of the Development Commissioner that the goods are actually old and used diesel engines. Hence the charge against the appellants that they misdeclared the goods as contended by the ld. DR cannot be accepted.

(2.) FURTHER , in view of permission granted by the Development Commissioner, the action taken by the Customs Authorities to seize and confiscate the goods cannot be justified. Accordingly, we set aside the impugned order including the penalty imposed thereunder and allow release, of the impugned goods to the Appellants to be processed/exported in terms of the permission granted by the Development Commissioner and in accordance with the Exim Policy. Both the Appeals are allowed in the above terms. Dictated and Pronounced in the open Court.