TMI Blog2013 (9) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... Guarantee and Bond shall be released and discharged - Following decision of METRO PALACE HOTEL PVT. LTD. Versus COMMR. OF CUS. (IMPORTS), MUMBAI-Il [2006 (1) TMI 126 - CESTAT, MUMBAI], Rahul Bhandare Vs. CC (Import) Mumbai [2013 (2) TMI 316 - CESTAT, MUMBAI] and Commissioner of Customs Vs. Ankineedu Manganti [2010 (5) TMI 654 - KERALA HIGH COURT] - stay granted. - Appeal No.C/805/11 - - - Dated:- 22-7-2013 - P R Chandrasekharan, J. For the Appellant : Mr N D George, Adv. For the Respondent : Mr M S Reddy, Addl. Comm. (AR) PER : P R Chandrasekharan The appeal and stay application are directed against order-in-appeal No. 430 (EPCG)/2011(JNCH)/EXP-75 dated 28/09/2011 dated 28/09/2011 passed by the Commissioner of Customs (EP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evelopment Officer in 2005. Inasmuch as the appellant did not comply with the requirement of ITC bond, a notice was issued to the appellant proposing to confiscate the imported vehicle and also proposing to impose penalties. The notice was adjudicated vide order dated 13/10/2010 and the vehicle imported vide bill of entry No.556379 dated 03/09/2002 was confiscated under the provisions of Section 111 (d) and (o) of the Customs act, 1962. However, an option for redemption of the goods was granted on payment of fine of Rs.7.5 lakhs. A penalty of Rs.3 lakhs was also imposed on the appellant under Section 112 (a) of the Customs Act, 1962. Aggrieved by the said order, the appellant preferred an appeal before the lower appellate authority, who vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hicle is in order. There is no challenge by the Revenue against these decisions; therefore, these decisions have attained finality. Accordingly, he pleaded that stay be granted. 4. The Ld. Deputy Commissioner (AR) appearing for the Revenue on the other hand reiterates the findings of the lower appellate authority and adjudicating authority and pleads for putting the appellant to terms. 5. After considering the submissions made by both the sides, in view of the decisions of the Tribunal in the case of Metro Palace Hotel Pvt. Ltd. and Rahul Bhandare (supra) and the decision of the Hon'ble High Court of Kerala in the case of Ankineedu Manganti (supra), the appellant has made out a case for grant of stay. Accordingly, I grant unconditional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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