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2017 (2) TMI 358 - AT - CustomsImposition of redemption fine - penalty - non-production of Homologation certificate of the imported cars - Held that: - identical issue was before this bench in the case of Fulford India [2015 (12) TMI 853 - CESTAT MUMBAI], where it was held that since the car is used by the company in India and there is no commercial consideration attached or involved in the matter, the imposition of fine and penalty has to be minimal - the cars which are imported herein being similar as is imported in the case of Fulford India; respectfully following the ratio in the case of Fulford India, it is held that redemption fine which is imposed on all these appeals should be 10% of the value of the car and penalty should be 5% of the value of the car - appeal disposed off - decided partly in favor of appellant.
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