TaxTMI 
TaxTMI 
2000 (8) TMI 413
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...., for the Respondents. [Order per : S.S. Sekhon, Member (T)]. - These two appeals have been filed against the orders of the Commissioner of Customs, Cochin, wherein on the import of cars by two individuals, who had come to India after working abroad for a period of more than nine years and were entitled to bring an imported motor vehicle of engine capacity more than 1600 cc, if the sam....
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....ed are unreasonably excessive and without justification. 3. Learned Advocate for the appellants did not press the point regarding claims under ITC Public Notice, but brought to our attention that similar cars arrived the same time at Mumbai Custom House have been cleared by redemption fine ranging between 20% to 30% and penalty of Rs. 25,000/- and in one case no penalty was imposed. He sub....
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....osition of fine of almost 100% of CIF value. We observe that the orders of the other Commissioners were placed before the learned Commissioner during the adjudication proceedings before him he has taken cognizance of the same and has recorded as follows :- "The Counsel has also informed that in a similar case adjudicated by the Mumbai Custom House, redemption fine of only Rs. 2,30,000/- and pen....
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....ppellants have drawn our attention to their reply to the Commissioner dated 28-5-1999, wherein they had given valuation certificate from a Surveyor and Loss assessor, who had given total valuation of the car and thereafter the margin of profit was worked out to only maximum of rupees five to six lakhs only. The learned Commissioner has not given any findings with regard to the certificate issued b....