9911796707
TMI Blog2006 (3) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - This appeal is directed against the Order-in-Original dated 19-11-2004 vide which the imported goods were confiscated with an option to redeem the same on payment of redemption fine of Rs. 7 lakhs and penalty was also imposed on the appellants. 2. The relevant facts that arise for consideration are that the appellants imported 3 cars under EPCG scheme. Bill of Entry was filed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es that cars should have been dispatched from Germany. He relies upon the Bill of Entry which shows that shipment was from Hamburg through Dubai. It is his contention that since this bill of lading clearly shows that shipment was from Hamburg was, in fact, shipped from country of origin. He submits that since on examination it was found that the cars are used, they sought permission to re-export t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly states new vehicles. In reply to this letter the supplier sent some quotations. On mere perusal of the records, it is not clear whether the quotations were in respect of new cars that were to be dispatched from the manufacturer's factory at Germany. No doubt that the bill of lading which accompanied the vehicles indicate the Port of Lading as Port Rashid. I find from the perusal of the records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority under Section 111(d) of the Customs Act was correct but redemption fine which was imposed seems to be on the higher side. In view of the facts and circumstances the redemption fine imposed on the appellants is reduced to Rs. 4 lakhs and the penalty imposed is reduced to Rs. 1 lakh. But for this modification, the appeal is allowed partly, with consequential relief to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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