TMI Blog2000 (8) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T)]. These two appeals have been filed against the orders of the Commissioner of Customs, Cochin, wherein on the import of cars by two individuals, who had come to India after working abroad for a period of more than nine years and were entitled to bring an imported motor vehicle of engine capacity more than 1600 cc, if the same was used for a period of more than one year without NITC r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Advocate for the appellants did not press the point regarding claims under ITC Public Notice, but brought to our attention that similar cars arrived the same time at Mumbai Custom House have been cleared by redemption fine ranging between 20% to 30% and penalty of Rs. 25,000/- and in one case no penalty was imposed. He submitted that penalty was at the discretion and in this case, the same sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioners were placed before the learned Commissioner during the adjudication proceedings before him he has taken cognizance of the same and has recorded as follows :- The Counsel has also informed that in a similar case adjudicated by the Mumbai Custom House, redemption fine of only Rs. 2,30,000/- and penalty of Rs. 25,000/- was imposed. However, I find that levy of fine and penalty are b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein they had given valuation certificate from a Surveyor and Loss assessor, who had given total valuation of the car and thereafter the margin of profit was worked out to only maximum of rupees five to six lakhs only. The learned Commissioner has not given any findings with regard to the certificate issued by the competent surveyor and loss assessor. Therefore, we find that in the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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