V.P. Gulati, Member (T)

1. This appeal is against the order of the learned Collector of Customs (Appeals), Madras. Under the impugned order confiscation of a container load of diesel engines has been upheld and the appellants have not been given any option for redemption of the same.

2. In the proceedings before the learned original authority the appellants were also charged with mis-declaration of value and the value of the goods was enhanced from the declared value of Singapore dollars 20250 equivalent to Indian Rs, 3,77,865 on appraisal by the Customs authorities to Rs. 9,90,146/-. The learned lower appellate authority by the impugned order has set aside the order of enhancement of the value, while upholding the order of confiscation of the goods.

3. The learned Advocate for the appellants pleaded that the goods imported were second-hand diesel engines intended for different models of the cars and had been imported under the bona fide belief that the same were allowed for import in terms of Import Export Policy 1992-97. He pleaded that appellants were guided by the Import Trade Control Order No. 1/92-97 issued under Section 3 of the Imports and Exports (Control) Act, 1947. H