9911796707
TMI Blog2009 (6) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... omplied and due to which the said car was detained and subjected to examination. The appellant waived the issuance of show cause notice and they participated in the proceedings before the adjudicating authority. The examination report indicated that the vehicle was refurbished with new upholstery, new tyres and other miscellaneous fittings. The adjudicating authority alter considering the submissions made by the appellant before him came to the conclusion that the vehicle was not prohibited for import but there was a misdeclaration of value. Coming to such a conclusion he confiscated the vehicle for misdeclaration of the value and granted option to release the same on payment of fine and penalty. The order of the adjudicating authority is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riction imposed by the adjudicating authority as to the 'no sale" condition c the vehicle for two years. 4. Learned counsel appearing on behalf of the appellant would submit that the issue is now squarely covered by the Judgment and order of the Hon'ble High Court of Kerala in Customs Appeal No. 3/09 and 8/09 as decided on 20th March 09. He produced copies of the said judgments. It is his submission that they are only aggrieved by the no sate condition and the said no sale condition maybe lifted. 5. Learned DR would reiterate the findings of the learned Commissioner (Appeals.) 6. We have considered the submissions made at length by both sides and perused the records. We find that the appellants main grievance is regarding the prohibitor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced by the adjudicating authority against sale of imported cars for two years was rightly cancelled by the Commissioner and reconfirmed by the Tribunal. No other issue arises for consideration in these appeals."
8. Accordingly, we find that the impugned order to the extent it puts, the restriction on the appellant as regards the no sale condition for two years, is incorrect and not in accordance with law as settled by the Hon'ble High Court. In view of this the impugned order to that extent is set-aside and we allow the appeal of the appellant to that extent. Appeal is disposed of in the above terms.
(Operative portion of the Order already pronounced in open Court on conclusion of the hearing) X X X X Extracts X X X X X X X X Extracts X X X X
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