2007 (1) TMI 12

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..... n - Appeal No. C/674/06-Mum - Final Order No. A/220/2007-WZB/C-IV/(SMB), - Dated:- 11-1-2007 - [Order]. - Heard both sides. The revenue is in appeal being aggrieved by the order of the Commissioner of Customs (Export) in confiscating the vehicle under Section 111(d) of the Customs Act, 1962 by giving an option to redeem the same on payment of fine of Rs. 10,000/- without imposing any penalty. .....

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..... plication submitted under EPCG Scheme before the DGFT for granting of licence where in the relevant column shows 'Mumbai Airport'. Accordingly, the licence issued thereon also indicates 'Mumbai Airport'. Consequently, the vehicle was imported through Mumbai airport in accordance with the licence. It appears that as per the notification issued in the year 2004, under the Import Policy, Nhava Sheva .....

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..... any fact. Further more, it is seen that in the instant case there is no misdeclaration or undervaluation of the goods imported. These factors certainly lead the adjudicating authority to take lenient view in imposing redemption fine and refraining himself from imposing penalty. The goods were imported exactly as per the licence. Thus, I find no substantial question of law is involved in the presen .....

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