JUDGMENT

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