2000 (3) TMI 101 - AT - Customs

Summary

Issues:
1. Confiscation of Toyota Land Cruiser car for contravention of Import Policy
2. Adjudgment of redemption fine and penalty
3. Allegations of filing false affidavit and forged papers
4. Excessive redemption fine compared to similar cases
5. Lack of detailed findings in the Order-in-Original
6. Request for time limit due to deterioration of the car

Analysis:
1. The appeal challenged the Order-in-Original confiscating a Toyota Land Cruiser car for Import Policy contravention. The Commissioner of Customs imposed a redemption fine of Rs. 11,00,000 and a penalty of Rs. 3,00,000, alleging false affidavit submission and forged papers.

2. The advocate argued that the redemption fine was excessive, citing a similar case in Bombay where a car was released on a lower redemption fine. He emphasized that paying the current fine would exceed the car's market value significantly.

3. The advocate contended that the Commissioner did not consider their submissions adequately, leading to a lack of detailed findings in the order. The advocate referenced previous tribunal decisions to support the request for a time limit on the proceedings due to the car's deteriorating condition.

4. The Commissioner justified the fine due to the flagrant violation of the Import Policy, premium market price of the car, and the submission of false documents by the importer.

5. The Tribunal noted that the Commissioner did not consider the import of a similar vehicle in Bombay, which could impact the redemption fine calculation. The lack of detailed findings on the fine calculation indicated a non-speaking order, leading to a remand for de novo consideration.

6. Considering the urgency due to the car's deteriorating condition, the Tribunal set a four-month time limit for the Commissioner to complete the proceedings, emphasizing a thorough examination of all submissions for justice.