2007 (9) TMI 510

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..... nt. [Order per : Jyoti Balasundaram, Vice-President]. - Both the appeals involve common issues and are hence heard together and disposed of by this common order. 2. In both the cases vehicles imported by the appellants herein (used Buick Electra Saloon of 1969 make imported by Kazi Sheikh Hussain Dawood and used Mercedes of 1977 make Jerome Martis) have been confiscated with option t .....

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..... et aside the loading of value. 4. However, since both the cars are left hand drive cars the imports are in contravention of licensing notes under Chapter 87 thus rendering the vehicles liable to confiscation under Section 111(d) and (o) of the Customs Act, 1962. Therefore, we uphold the confiscation; however, having regard to the age of the vehicles and to the fact that value enhancement has bee .....

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