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TMI Blog2007 (1) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs (Export) in confiscating the vehicle under Section 111(d) of the Customs Act, 1962 by giving an option to redeem the same on payment of fine of Rs. 10,000/- without imposing any penalty. The revenue's appeal raises two grounds in the present appeal. The quantum of redemption fine is not in accordance with the norms of Section 125 of the Customs Act, 1962 i.e. to say it should have been eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsequently, the vehicle was imported through Mumbai airport in accordance with the licence. It appears that as per the notification issued in the year 2004, under the Import Policy, Nhava Sheva port was the specified one but not the Mumbai airport. Since the vehicle was imported at the Mumbai airport, this was found to be contravention of the notification, as such the vehicle was ordered to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n imposing redemption fine and refraining himself from imposing penalty. The goods were imported exactly as per the licence. Thus, I find no substantial question of law is involved in the present appeal nor the issue is recurring in nature. The value for the purpose of this appeal is Rs. 10,000/- and no fine imposed. As such, I do not want to exercise the discretion in admitting the appeal. Thus t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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