2004 (1) TMI 604

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..... er per : Jeet Ram Kait, Member (T)] Both these appeals are directed against the Order-in-Original No. 3/2002 - (COMMR)(DE NOVO), dated 20-12-2002 by which ld. Commissioner of Customs, Tuticorin has confiscated the Land Rover Car under Section 111(d) with option to redeem the same on payment of fine of Rs. 7 lakhs under Section 125 of the Customs Act, 1962 along with appropriate rate of duty .....

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..... d the penalty to Rs. 1 lakh. Ld. Counsel submits that in the interest of equity and justice they cannot be discriminated and also on a similar facts the redemption fine similar to the one imposed in the case of Shri M. Ishad Ali vide order-in-original No. CAU/CHENNAI (SEA) 47/2002, dated 2-4-2002 is required to be imposed on them. Ld. Counsel does not have grievances with regard to the other items .....

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..... er of Customs, Tuticorin who has clarified that no worksheet regarding Margin of Profit is available on record. Ld. DR reiterates the findings arrived at by the ld. Commissioner. He also invited out attention to the findings recorded in Para 21 of the impugned order. 4. We have considered the submissions made by both sides and after going through the order-in-original No. 47/2002, dated 2-4-2002 .....

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