KOBASHI AUTOMOTIVES Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THESE slay applications involve a common issue and are therefore taken up together for disposal. The amount of redemption fine, duty demanded and penalty levied in respect of the three applications are as under:

(2.) AFTER hearing both the sides, taking into consideration the prima facie 506 aspect of the case and the plea of financial hardship, the operative part of the order was announced in the open Court on 10.10 1994 directing each of the three petitioner to pre -deposit the amounts as under:

(3.) THE learned Consultants for the petitioners pleaded that the applicants imported Mikron Tool Room Precision Co -ordinate Jig Boring Machines and the same were allowed clearance by the authorities against the licences produced on payment of concessional rale of duty under Notification 40/78 -CUS. dated 1.3.1978 The importation took place some time in 1989 However, later on the basis of intelligence gathered by the Customs authorities that the importers in fact had imported Universal Milling and Boring Machines in the guise of Tool Room Precision Co -ordinate Jig Boring Machine with a view to get the benefit of Notification 40/78 took follow up action and after investigation seized some documents from the premises of M/s Essc -njay Marketing Pvt. Ltd., Bombay the indenting agent and also recorded statement from the production Manager and based on the evidence gathered it was alleged that the machines imported are Universal Milling and Boring Machine and therefore not covered by the licence and also not eligible for the benefit of Notification 40/78. The learned Consultant pleaded that the applicants explained their position in reply to the show cause notice as under: