FINE BLANKING PVT LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS is an appeal against the order of the Collector of Customs, Bangalore. Brief facts of the case are that the appellants imported a second hand Feintool Fine Blanking Press valued at Rs. 14,41,772/-. The examination of the goods revealed that the appellants had alongwith this machine imported certain other machines viz. Strip Straightener machine, Decoiler machine and Surface Grinding machine. These 3 machines were not declared in the Bill of Entry and were claimed by the appellants as standard accessories of the Press. The appellants also produced a certificate from an Engineer about the life of the second hand machine, which was purported to be a Chartered Engineer's certificate, which according to the lower authority was required to be produced under Para 30(1) of the Import Policy. Proceedings are instituted against the appellants on the following grounds:

(2.) The findings of the learned Collector in respect of the above are as under:-

(3.) IN regard to the main machine and the necessity of production of a Chartered Engineer's certificate in terms of para 30(1) of the Import Policy, the learned Consultant pleaded that this condition has been stipulated in the Import Policy in the context of import of second hand machines under OGL. He pleaded that the appellants had imported the goods under a valid licence and there was no legal requirement for the production of a Chartered Engineer's certificate for the importation of the machine. The said para 30(1) of the Import & Export Policy for 1988-91 for convenience of reference is reproduced below:-