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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 ..... an that it is of 2004 make has to be accepted as conclusive - uphold the order of the Commissioner confirmed by the Tribunal to release the vehicle on payment of redemption fine and personal penalty, besides import duty payable at the applicable rate - no reduction in personal penalty and modification of redemption fine 2,00,000/- and 1,50,000/- respectively. - CUA Nos. 2 & 3 of 2012 and W.P. (C) No. 776 of 2012 - - - Dated:- 20-1-2012 - MR.JUSTICE C.N.RAMACHANDRAN NAIR, MR. JUSTICE BABU MATHEW P.JOSEPH. JJ. For Appellant: SRI.JOHN VARGHESE, SC,CEN.BOARD OF EXCIS For Respondent: SRI.AUGUSTINE P.A., SRI.V.K. SATHYANATHAN, SMT.BABY M.A., SMT.LINDA M.J. JUDGMENT C.N.Ramachandran Nair, J The two connected Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and directed release of vehicle on payment of duty and redemption fine which was fixed by the Commissioner of Customs(Appeals) at Rs. 2,00,000/-. The personal penalty was also reduced to rs. 75,000/-. When the department as well as importer filed appeals before the Tribunal, in principle, the Tribunal upheld the order of Commissioner (Appeals) for release of the vehicle on payment of modified redemption fine at Rs.1,00,000/- and personal penalty at Rs. 50,000/-. It is against this order, the Department has filed two separate appeals. The Writ Petition was filed by the importer for release of the vehicle without any delay. 4. We have heard Sri.John Varghese, Standing Counsel appearing for the Customs Department and Mr.P.Augustine, counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar prior to the import. 6. The vehicle is a right hand drive Toyota Land Cruiser car which cannot be used in the middle east countries where no right hand vehicle is allowed to be registered and where from it is imported. So much so, it is obviously a used car imported from any other country by used vehicle dealers in UAE. So long as the Department has not made out or established that the vehicle is a 2007 make, or it is a new vehicle, we feel the information given by the company that it is of 2004 make has to be accepted as conclusive. We have also examined the consequences, if the Department appeals are allowed by confirming the absolute confiscation. If this is done, we are sure that the Department on auction sale will not get even the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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