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2017 (2) TMI 755 - AT - CustomsConfiscation of imported cars - redemption fine - penalty - the appellant is not the importer. In the SCN, the duty has not been demanded from the appellant. He was directed only to show cause as to why the impugned care should not be confiscated u/s 111(d) and 111(m) of the CA, 1962 - Held that: - the said cars are imported by mis-declaring the year of make and manipulating the sales record. If the cars are liable for confiscation and held as confiscated under Section 111 of the Customs Act, 1962, then the adjudicating authority was correct in extending the opportunity of redeeming the same on payment of redemption fine. Since the cars were provisionally released to appellant herein, he is liable to pay the redemption fine. In the facts and circumstance of these cases, we find that redemption fine imposed is not excessive - appeal rejected - decided against appellant.
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