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TMI Blog2009 (6) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respodent [Order per: M.V. Ravindran, Member (J)]. - This appeal is directed against O-I-A No.158/208, dated 28-5-2008. 2. The relevant facts that arise for consideration are the appellant herein imported used 'Nissan Fair Lady' Car and filed a bill of entry for clearance of the vehicle under Transfer of Residence Rules. It was noticed that the conditions of minimum period of possession as required under ITC (HS) were not complied and due to which the said car was detained and subjected to examination. The appellant waived the issuance of show cause notice and they participated in the proceedings before the adjudicating authority. The examination report indicated that the vehicle was refurbished with new upholstery, new tyres and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the value declared by the appellant on the invoice is correct and there is no need to discard such invoice value, but came to the conclusion that the confiscation is a valid confiscation, upheld the same, but reduced the redemption fine and penalty imposed on the appellant. The appellant is aggrieved by the Order of the learned Commissioner (Appeals) only on the ground that the learned Commissioner (Appeals) has not lifted the restriction imposed by the adjudicating authority as to the 'no sale" condition c the vehicle for two years. 4. Learned counsel appearing on behalf of the appellant would submit that the issue is now squarely covered by the Judgment and order of the Hon'ble High Court of Kerala in Customs Appeal No. 3/09 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand, in these cases, respondents were declined TR benefit in regard to imported cars, and consequently they got release of the vehicles on payment of redemption fine and penalty. We have not been able to under stand under what 'provision prohibition can be introduced against sale of imported car other than under TR Scheme. In the circumstances since respondents have not been given the benefit for the imported cars, restriction introduced by the adjudicating authority against sale of imported cars for two years was rightly cancelled by the Commissioner and reconfirmed by the Tribunal. No other issue arises for consideration in these appeals." 8. Accordingly, we find that the impugned order to the extent it puts, the restriction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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