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of <h1>CESTAT Bangalore Upholds Redemption Fine & Penalty for Import of Used Yamaha Motor Cycle</h1> <h3>SHAFIQ RAHMAN Versus COMMISSIONER OF CUSTOMS, COCHIN</h3> SHAFIQ RAHMAN Versus COMMISSIONER OF CUSTOMS, COCHIN - 2009 (247) E.L.T. 655 (Tri. - Bang.) The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellants who imported used Yamaha Motor Cycle in CKD conditions. The Original Authority held the goods were complete motor cycles, leading to ITC violation. The Commissioner (A) reduced penalties, ordered a redemption fine, and accepted the declared value based on the invoice. The Tribunal upheld the redemption fine and penalty, allowing the appeals and disposing of the case accordingly.
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