Tribunal grants appeal, sets aside confiscation order, and directs redemption fine determination.

The Tribunal allowed the appeal in favor of the appellant regarding the duty exemption claim under Notification No. 258/90-Cus. The absolute confiscation order of the imported car was set aside, and a redemption fine was directed to be determined. The penalty imposed was also set aside. The appellant was granted the value of the car as per the seizure memo, deducting the redemption fine amount, based on relevant case laws cited and the Tribunal's decision.

---

---

Issues:
- Claim of duty exemption under Notification No. 258/90-Cus.
- Confiscation of imported car.
- Imposition of penalty.
- Determination of redemption fine.
- Appeal against ROM application rejection.
- Applicability of case laws in determining the value of the car.

Claim of Duty Exemption under Notification No. 258/90-Cus:
The appellant imported a Toyota Crown Car Model and claimed duty exemption under Notification No. 258/90-Cus. The department alleged misdeclaration and seized the car, proposing confiscation and penalty. The Collector of Customs adjudicated the matter, denying the benefit of the notification, confiscating the car, and imposing a penalty. In appeal, the Tribunal set aside the absolute confiscation order and directed the determination of an appropriate redemption fine, while setting aside the penalty imposed.

Confiscation of Imported Car and Imposition of Penalty:
The Collector of Customs had initially confiscated the car absolutely and imposed a penalty of Rs. 3 lakhs. However, the Tribunal set aside the absolute confiscation order and directed the determination of a redemption fine. The penalty imposed on the appellant was also set aside. Subsequently, the Commissioner extended the option to the appellant to redeem the sale proceeds of the car, which had been auctioned, by paying a fine of Rs. 2.20 lakhs under Section 125 of the Customs Act, 1962.

Determination of Redemption Fine and ROM Application Rejection:
The Tribunal considered the appellant's contention that he was entitled to the value of the car as per the seizure memo, i.e., Rs. 15 lakhs, after deducting the redemption fine of Rs. 2.20 lakhs. Citing relevant case laws, the Tribunal granted the appellant's prayer, directing the Customs authorities to return the value of the car as fixed in the seizure memo within eight weeks from the date of the order.

Applicability of Case Laws in Determining Car Value:
The appellant's submission, supported by case laws like Anil Kumar Jaiswal v. CC, Patna and decisions of the Delhi High Court and the Supreme Court, was deemed compelling by the Tribunal. Relying on these precedents, the Tribunal directed the Customs authorities to return the value of the car as per the seizure memo, deducting the redemption fine amount.

In conclusion, the appeal was allowed in favor of the appellant, with the Tribunal granting the prayer to return the value of the car after deducting the redemption fine, as per the seizure memo.

---