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of <h1>Tribunal Allows Name Change & Reduces Redemption Fine for Imported Cars</h1> The tribunal allowed the change of name in the cause title from M/s. Enercon India Ltd. to M/s. Wind World (India) Ltd. and reduced the redemption fine ... Imposition of redemption fine - penalty - non-production of Homologation certificate of the imported cars - Held that: - identical issue was before this bench in the case of Fulford India [2015 (12) TMI 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 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 - appeal disposed off - decided partly in favor of appellant. Issues: Change of name in cause title; Confiscation of imported cars; Redemption fine and penalty imposition.Change of Name in Cause Title: The appellant, M/s. Enercon India Ltd., filed a Miscellaneous application for a change in name to M/s. Wind World (India) Ltd., which was approved based on the Registrar of Companies' certificate.Confiscation of Imported Cars: The issue revolved around the homologation certificate of imported cars. The adjudicating authority confiscated the BMW 530 IA RHD cars and offered redemption on payment of a fine and imposed penalties. The appellant contested the redemption fine and penalties, citing a previous judgment involving a similar case.Redemption Fine and Penalty Imposition: The tribunal, considering the value of the cars and the previous judgment's ratio, reduced the redemption fine to 10% of the car's value and the penalty to 5%. This decision was based on the principle that since the cars were used in India without commercial considerations, the fines and penalties should be minimal.In summary, the tribunal disposed of all appeals by allowing the change of name in the cause title, reducing the redemption fine to 10% of the car's value, and lowering the penalty to 5% based on the precedent set in a previous judgment involving a similar case.
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