PATEL ENGG. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) VIDE the impugned order the Commissioner of Customs has held that goods imported by the appellants under Bill of Entry dated 29.1.2002 namely screen drum, electrical cabinets, geared motors and conveyor belts, bearings etc. were only components of complete hot mix plant and not a complete hot mix plant, fixed the value of the imported goods at DM 5.50 lakhs CIF, denied the benefit of exemption from duty in terms of Notification No. 17/2001 -Cus. and ordered that the goods be assessed on merits, confiscated the goods under Section 111(m) of the Customs Act, 1962 with an option to redeem the same on payment of a fine of Rs. 5,00,000/ - and imposed penalty of Rs. 1,00,000/ - upon the importer.

(2.) WE have heard both sides. We note that an identical issue came up before the Tribunal in the case of IVRCL Infrastructures and Projects Ltd. v. Commissioner of Customs, 2004 (166) ELT 447 when only certain components of the hot mix plant were imported and the Tribunal rejected the plea of the importers that what was imported was a complete plant upheld the denial of exemption under the Notification, but reduced the fine in lieu of confiscation from Rs. 5,00,000/ - to Rs. 1,00,000/ - and set aside the penalty. The ratio of the above decision is applicable to all fours to the facts of the present case and hence following the same, we uphold the impugned order, save for reduction in the fine to Rs. 1,00,000/ - (Rupees one lakh only) and set aside the penalty.