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2017 (2) TMI 472 - AT - CustomsDetention of goods - foreign bike - smuggling - detention on the ground that the appellant could not produce any documents evidencing the legal import of the bike - quantum of redemption fine and penalty - Held that: - the appellant is liable to pay the duty and redemption fine. The plea of the appellant that he has to be given benefit of the duty already paid vide the bill of entry cannot be accepted for the reason that the description of the bike in the bill of entry is entirely different. There is no evidence to show that the bike described in the RC and seized from the possession of the appellant has suffered any customs duty - the duty of ₹ 13,55,578/- imposed upon the appellant upheld. The authorities below have imposed a redemption fine of ₹ 1,50,000/-and penalty of ₹ 40,000/. The appellant having purchased the bike for his own use, the Redemption fine is on the higher side. The same is reduced to ₹ 75,000/- - Moreover, there is no evidence to prove that the appellant was involved in the illegal import of the bike. He had purchased the bike taking into confidence the RC issued by a public office. The imposition of penalty ₹ 40,000/- is unsustainable and requires to be set aside. Appeal disposed off - decided partly in favor of appellant.
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