2009 (6) TMI 547

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.... as required under ITC (HS) were not complied and due to which the said car was detained and subjected to examination. The appellant waived the issuance of show cause notice and they participated in the proceedings before the adjudicating authority. The examination report indicated that the vehicle was refurbished with new upholstery, new tyres and other miscellaneous fittings. The adjudicating authority alter considering the submissions made by the appellant before him came to the conclusion that the vehicle was not prohibited for import but there was a misdeclaration of value. Coming to such a conclusion he confiscated the vehicle for misdeclaration of the value and granted option to release the same on payment of fine and penalty. The or....

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....Commissioner (Appeals) has not lifted the restriction imposed by the adjudicating authority as to the 'no sale" condition c the vehicle for two years. 4. Learned counsel appearing on behalf of the appellant would submit that the issue is now squarely covered by the Judgment and order of the Hon'ble High Court of Kerala in Customs Appeal No. 3/09 and 8/09 as decided on 20th March 09. He produced copies of the said judgments. It is his submission that they are only aggrieved by the no sate condition and the said no sale condition maybe lifted. 5. Learned DR would reiterate the findings of the learned Commissioner (Appeals.) 6. We have considered the submissions made at length by both sides and perused the records. We find that the....