2009 (4) TMI 137

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..... ndent. [Order per : Archana Wadhwa, Member (J)].- The dispute in the present appeal relates to import of second hand and used Car by the appellant, who was a Non-resident Indian in England. The Car was imported at Porbandar and bill of entry was filed on 16-3-2001 declaring the value of the same as GBP-6800. The Car was of 1997 make. The appellant also produced the sale deed dated 15-2-2000 issue .....

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..... rt Export Policy inasmuch as, no valid license was produced. 4. On the basis of above two grounds, the adjudicating authority confiscated the Car with redemption fine of Rs. two lakhs along with imposition of penalty of Rs. one lakh. 5. We have heard Shri Mukesh C. Dhruve appearing for the appellant and Shri Manoj Kumar Rajak, SDR appearing for the Revenue. 6. As rightly argued by the ld. Advoc .....

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..... the car on the basis of Parker's Car Book. We accordingly, set aside the enhancement of the assessable value of the car and consequent differential demand of duty. 7. As regards the ITC violation, the learned advocate fairly agrees that no license was produced and as such the car is liable to confiscation for the above violation. However, he prays for reduction in redemption fine and penalties i .....

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