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Issues Involved: Seizure and adjudication of a vehicle under Sections 111(d) and 111(m) of the Customs Act, 1962, based on mis-declaration and fraud, liability for confiscation, determination of redemption fine under Section 125 of Customs Act, 1962, and imposition of penalties under Sections 112(a) and 112(b) of the Customs Act, 1962.
Seizure and Adjudication: The appeals were filed against the order upholding the seizure and adjudication of a vehicle cleared by Customs based on misdeclaration and fraud, leading to liability under Sections 111(d) and 111(m) of the Customs Act, 1962. The vehicle was seized as evidence showed it was imported in violation of regulations, not in use as claimed, and cleared without a valid Import License, resulting in confiscation. Redemption Fine Determination: The Commissioner and lower authorities did not determine market value or other essential parameters for calculating the redemption fine under Section 125 of the Customs Act, 1962. The Tribunal considered a similar case and set the redemption fine at Rs. 3 lakhs, finding it to be adequate based on precedent and circumstances of the case. Penalties Imposition: The penalties under Sections 112(a) and 112(b) of the Customs Act, 1962 were imposed on the appellants. The Tribunal reduced the penalties to Rs. 1,00,000/- each for A-1 and A-2, considering the circumstances of the case and the roles of the individuals involved, ensuring fairness in penalty imposition. Conclusion: The Tribunal allowed the appeal by reducing the redemption fine to Rs. 3 lakhs and penalties to Rs. 1,00,000/- each on A-1 & A-2 under Sections 112(a) & 112(b) of the Customs Act, 1962, respectively, based on the findings and considerations presented during the proceedings.
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