TMI Blog2016 (12) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority has been correctly done or otherwise? - Held that: - There is no rebuttal from the concerned individual as to the fact Various statements which have been recorded by the authorities clearly show that there was some manipulation done on the documents in order to circumvent the provisions of cars of specific nature. We do not find any clearly the manipulation by the importer. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As regards the penalty on Mr. Asham Khan under the provisions of Section 112(a) and (b) of the Customs Act, 1962, we find that the role attributable to Mr. Aslam Khan is only purchasing of the car and arranging the import through various individual and clearance by customs. It is on record that Mr. Aslam Khan was not in India during the relevant time and purchased the car in Dubai. Keeping in mind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AC/CC/PK dated 05.08.2005. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the confiscation of the car which was imported in violation of Transfer of Residence Rules is correct or otherwise and whether Mr. Firoz Nadiadwala who purchased the car is liable to pay redemption fine or otherwise and whether Mr. Aslam Khan penalised by the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A83147 and engine no. 10494422013118. At the same time, we find that the adjudicating authority has given an option of redeeming the said car to Mr. Firoz Nadiadwala on payment of fine of ₹ 10 lakhs. In our considered view, the fine imposed by the adjudicating authority of ₹ 10 lakhs seems to be excessive considering the fact that Mrs Firoz Nadiadwala was not a party to any of the mani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of section 112 of the Customs Act, 1962. In our view, such penalty is excessive for the role which has been attributed to him. Accordingly, we reduce the penalty from ₹ 6 lakhs to ₹ 25,000/- (Rupees twenty five thousand only) under Section 112 of the Customs Act, 1962. 6. Subject to such modification as indicated hereinabove the appeals are disposed of. (Operative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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