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TMI Blog2012 (3) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry for release of the car along with invoice of purchase of the vehicle from a "used car" dealer in Dubai. The vehicle was declared as a "2000 model". However, on inspection it was noticed that chassis number was damaged and corrected and over the engine number, in the engine block, a metal plate was fixed covering the original number and with a new number. The vehicle was examined in the presence of witnesses and also expert from the Police Department. There was no dispute that tampering of chassis number was done and also an attempt was made to tamper the engine number by fixing a vague number on a metal plate which came out of the car in the course of examination. The department referred the details to the authorised dealer in Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not understand any English and was assisted by counsel even for examination of the vehicle. However, the statement is recorded in Malayalam and the same is not retracted by him until show cause notice was issued. The tampering of chassis number and engine number are admitted, though the importer disowned it by saying that his friends would have done it. Delay in completion of adjudication is on account of the tampering and to get the expert opinion and all other allied complications created by the importer himself. The Standing Counsel submitted that the vehicle is rightly confiscated on account of manipulations done by the importer, with the clear intention to import the vehicle by changing the chassis number and engine number to make it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal to release the vehicle on payment of redemption fine and personal penalty, besides import duty payable at the applicable rate. So far as the challenge against the reduction in personal penalty and also modification of redemption fine by the Tribunal are concerned, we feel, no leniency is called for because of the manipulations done in the imported car which caused unnecessary delay in adjudication and harassment for the Department. We therefore allow the appeals in part by restoring the redemption fine fixed by the Commissioner at Rs. 2,00,000/- and personal penalty fixed by the adjudicating officer, i.e. at Rs. 1,50,000/-. The vehicle will be released to the importer on payment of duty based on the value covered by adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X
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