Customs, Excise and Gold Tribunal - Tamil Nadu
P.S. Sethupathy vs Collector Of Customs on 5 April, 1995
Equivalent citations: 1998(97)ELT502(TRI-CHENNAI)
ORDER V.P. Gulati, Member (T)
1. This appeal is against the order of the Collector of Customs (Appeals) under which the learned Collector has upheld the order of absolute confiscation of the Diesel Engine of foreign origin and imposed a penalty of Rs. 500/- on the appellant.
2. The appellant himself is present for the hearing. He has pleaded that the engine had been given to him for repair by the Tahsildar who had found it lying unclaimed somewhere, for cleaning etc. He has pleaded that he is not contesting the absolute confiscation of the engine and is confining his plea only to the levy of the personal penalty on him. He has pleaded that he is a mechanic and he had taken the engine in good faith for repair as entrusted to him and he has nothing to do with the importation of the engine as such. He has pleaded, he was not aware of the engine given to him was not actually licitly imported and has prayed for setting aside the order of the personal penalty.
2. The learned JDR for the Department has pleaded that inasmuch as the absolute confiscation of the engine is not contested, he leaves it to the Bench in regard to the levy of the personal penalty.
3. I have considered the pleas made by the appellant. Inasmuch as the confiscation of the engine is not contested, the order of the learned lower authority regarding confiscation of the engine is upheld. So far as the levy of personal penalty is concerned, there is nothing on record to show that the appellant had anything to do with the importation of the engine or he had any knowledge about the contraband nature of the engine. The appellant is a mechanic and his plea that he has taken it in good faith for undertaking repairs in the facts and circumstances of the case has to be accepted. In view of the above I hold that there is no warrant to levy personal penalty on the appellant. Therefore the order levying personal penalty is set aside. The appeal is therefore allowed in the above terms.