Home Case Index All Cases Customs Customs + AT Customs - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 616 - AT - CustomsQuantum of redemption fine and penalty - Import of vehicle - Department was of the view that necessary Type Approval Certificate have not been produced and the conditions have not been complied with - Held that: - the commissioner has observed that substantial part of the conditions in Sl. No. 2 of ITC (HS) Policy to Chapter 87 has been complied and only the conditions (b) and (c) of the said policy have not been complied. There is no dispute that the vehicle was imported for the personal use of the company Chairman - Taking into consideration all these facts along with the fact that the vehicle has been imported for use of special need person, the Commissioner has imposed the redemption fine of ₹ 5,10,000/- and penalty of ₹ 1,00,000/- - impugned order upheld - appeal dismissed - decided against Revenue.
|