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TMI Blog2001 (5) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... aliyar (hereinafter referred A-1) and V. Abdul Azeez Malappuram (hereinafter referred to as A-2) against the order of Commissioner (Appeals), who vide the impugned order upheld the action taken of seizure and adjudication of a "Toyota Pardo Jeep" cleared by the Customs on documents of vehicle Registration produced clearance claimed under benefit of AN 3/1997-2002, dated 31-3-1997 on BE No. 4556 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was further appealed that A-2 had assisted in the clearance of the car in as much as it had been purchased by him and the duty for the same was financed from his NRI accounts. That A-2 had intended to compensate A-1 for lending his passport for the said import. The Commissioner (Appeals) upheld the confiscation and redemption fine of Rs. 6,00,000/- the penalty of Rs. 1,50,000/- on A-1 and Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same was in the use of A-1 in Japan or anywhere else other than Dubai. The mere fact that it was registered in Unu Al Quwani on 4-1-1997 in itself cannot lead to establishing its use by A-1 if the car was in Japan earlier to 29-6-1998. Thus import without a license on basis of the PN was therefore not permissible. In absence of an Import License it is liable for confiscation. (b) The lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of this Bench for a similar Model vehicle, cleared through Kochi at the same time i.e. June, 1998. [N.K. Kutty Pushpagandham v. CC Cochin - 2001 (129) E.L.T. 346 (Tri. - Bang.)] and relying on the same decision as submitted, we should consider redemption fine of Rs. 3 lakhs to be adequate in this case. We find that was also a seizure of a Toyota Land Cruiser in June, 1998 seized after clearan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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