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TMI Blog2017 (6) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with the letter of the law if the foundation of Rule of Law is to continue to support our polity. In imposing the condition of re-export, the original authority has exceeded the jurisdiction conferred by the statute. I, therefore, set aside the portion of the order relating to re-export of the car as a condition of redemption - the reasoning given by the learned Commissioner is legal and there is no infirmity in it - appeal dismissed - decided against Revenue. - C/534/2012-SM - Final Order No. 20037 / 2017 - Dated:- 10-1-2017 - Shri S. S. Garg, Judicial Member Shri N. Jagdish, AR For the Appellant None For the Respondent ORDER Per S. S. Garg Revenue has filed the present appeal directed against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importer vide letter dated 30.07.2010 stated that the invoice value was a true transaction value and he had not paid anything more to purchase the car and he was not in a position to furnish the original invoice issued by the car manufacturer. He further submitted that he was working in UAE where Right Hand vehicles are not allowed and that he had purchased the car before his departure by making payment to local dealer and they had arranged the shipment directly from Japan. He also stated that the car was not in his possession as required in the present policy but that is only a technical violation and the same be condoned. Thereafter a show-cause notice was issued proposing to reject the declared value and re-determination of the same at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for re-export to that of option for redemption of home consumption on payment of fine of ₹ 2,00,000/- (Rupees Two Lakhs only) and the quantum of penalty originally imposed was upheld. Aggrieved by this order, the Revenue has filed the present appeal on the ground that the impugned order is not proper and legal and is not sustainable in law. Hence, the present appeal. 2. I have heard the learned AR. But none was present on behalf of the assessee. Learned AR submitted that the impugned order allowing the redemption of the confiscated vehicle on payment of fine of ₹ 2,00,000/- (Rupees Two Lakhs only) is wrong because the vehicle was imported in violation of the Rules and the Foreign Trade Policy 2009-14. 3. After considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the car as a condition of redemption. In line with various decisions of the Hon ble Tribunal in quantifying the fine, it must be admitted that the original authority has taken a lenient view since it had not intended by that authority to be allowed to be cleared for home consumption. In order to render the fine equitable, given that the vehicle has a market value in the country and the fine should be commensurate with the undue benefit derived by the appellant in comparison with one who has fulfilled the Licensing Notes, I allow the redemption of the confiscated vehicle on payment of fine of ₹ 2,00,000/-. The order relating to penalty imposed by the original authority stands. 4. Further I find that the reasoning given by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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