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TMI Blog2016 (11) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the vehicle is liable for confiscation. Since the appellant has accepted the valuation and paid the duty liability and not seriously contesting the valuation, we find that the redemption fine and penalty imposed by the adjudicating authority is disproportionate to the said value - the appeal is disposed of by reducing the redemption fine and the penalty imposed. - APPEAL No. C/1060/04- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the car from Japan and subsequently abandoned the ownership. The supplier of the car scouted for a purchaser in India and the appellant showed interest and purchased the same. The appellant filed bill of entry dated 17.4.2001 for clearance of the said car. The adjudicating authority vide his order dated 8.6.2001, ordered for confiscation of the goods under Section 111(d) of the Customs Act, 1962 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned departmental representative reiterates the findings of the lower authority. 7. We find that there is no dispute as to the fact that the car which is imported, required licence from the authorities for importing it into India. The car was imported without any licence. Hence the adjudicating authority has correctly held that the vehicle is liable for confiscation. Since the appellant has ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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