- (1.) This appeal is preferred against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The respondent, M/s. Krishna Sales (P) Ltd., Delhi imported an item of machinery which according to it is a 'Bevel Gear Generator' - valued at a little above Rupees seven lacs. The import was made in 1983 under O.G.L. The customs authorities raised an objection that the machinery imported by the respondent was not 'Bevel Gear Generator' but 'Bevel Gear Planer'. According to them, import of a different machinery than stated was violative of law. Adjudication proceedings were taken on the ground of mis-declaration and the machinery confiscated. The respondent was given an option to pay a redemption fine of Rs. 70,000/- and penalty of Rupees 10,000/- and clear the goods. Respondent filed an appeal before the Tribunal. The appeal was allowed on March 2, 1985. The Tribunal was of the opinion that what was imported was Bevel Gear Generator only, as contended by the respondent. The Tribunal inter alia relied upon the opinion of one Sri M. K. Ghosh, dated November 22, 1983 -- to whom the matter was referred by the customs authorities themselves. Sri Ghosh supported the respondent's case (supra). It is this order which is questioned in this appeal.
(2.) So far as the merits of the appeal are concerned, the issue in controversy is not a question of law but one of fact - that too a technical matter. Whether the machinery imported is a Bevel Gear Generator or Bevel Gear Planer is purely a technical matter. Not only the Tribunal is composed of a technical member, it came to its conclusion on consideration of all factual and technical aspects including the opinion of Sri Ghosh, whose opinion was sought by the authorities themselves. We see no ground to take a different view. The appeal is accordingly dismissed.
(3.) Counsel for the respondent requested at this stage that the customs, authorities may be directed to issue a detention certificate for the entire period during which the goods were detained till the date of issuance of the detention certificate - which evidently ineludes the period during which the proceedings were pending in this Court. For a proper appreciation of this request, a few facts need be stated.;