Per Jyoti Balasundaram:

The issues for determination in the above appeal are as under:

(i) whether the appellants misdeclared the import of complete plant as "check weighing automatic volumetric fillers" and complete labelling equipment system as automatic labelling machine in order to obtain concessional rate of duty, hence rendering the imported goods liable to confiscation and the appellants liable to penalty;

(ii) Whether the imported goods are covered by the OGL provisions during the relevant period or required a licence for import;

(iii) whether the goods were entitled to the benefit of concessional rate of duty in terms of Notification 125/86.

2. The impugned order was passed on 2.9.87 holding that the items imported are not machines as declared but complete plant line, and therefore, not covered by OGL and not entitled to the benefit of Notification 125/86 in terms of Sl.No. 9 and 11 thereof and he also held that the appellants had misdeclared the goods, confirmed the differential duty of Rs. 82,62,000/-, confiscated the goods with option to redeem the same on payment of fine of Rs. 40 lakhs and imposed a penalty of Rs. 10,00,000.

3. Shri D.B. Shroff, learned Counsel for th