TMI Blog2017 (2) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... 853 - CESTAT MUMBAI], where it was held that since the car is used by the company in India and there is no commercial consideration attached or involved in the matter, the imposition of fine and penalty has to be minimal - the cars which are imported herein being similar as is imported in the case of Fulford India; respectfully following the ratio in the case of Fulford India, it is held that red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents P. Ltd., Sterlite Industries (India) Ltd., Ajay Vijay Chauhan, Rotomac Pens Ltd., Arebee Star Maritime Agencies P. Ltd., Ravindra J. Maniar, Medley Pharmaceuticals Ltd., Gurera Synthetics P. Ltd., Gagan Trading Company Ltd. And Mohite Mohite (Engineers Contractors) Shri A.K. Singh, Advocate, Shri P.M. Joshi, Advocate, Shri Mayur Shroff, Advocate, Shri Mayur Kadam, Advocate, Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e allow the application for change of name in cause title. 3. Heard both sides and perused the records. 4. On perusal of the records and consideration of the submissions made by both sides, we find that the issue involved in this case is regarding the homologation certificate of the cars which are imported. The adjudicating authority in this case has confiscated the cars which are imported a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was a requirement of production of homologation certificate in respect of cars imported from abroad and the appellant also undertook to produce the same within a period of six months from the date of import of the car which the appellant failed to comply with and therefore, the adjudicating authority came to the conclusion that the said car is liable to confiscation under Section 111(d) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia ; respectfully following the ratio in the case of Fulford India , we hold that redemption fine which is imposed on all these appeals should be 10% of the value of the car and penalty should be 5% of the value of the car as is indicated in the impugned orders, in respect of individual appeals. 7. All appeals are disposed of as indicated hereinabove. (Operative part pronounced in Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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