2001 (3) TMI 419

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....S. Sekhon, Member (T)]. - This appeal is filed by the appellant at Bangalore as he has his residence in Kerala, falling within the jurisdiction of this Bench. The Appeal is taken up along with retention and stay applications, since it can be retained heard and disposed by this Bench vide Hon'ble President CEGAT's Public Notice No. 01 of 2001 dated 13-2-2001. Miscellaneous application allowed. 2....

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....Customs Act, 1962 by the Commissioner. The Commissioner determined the value under Section 14 of the Customs Act to be Rs. 12,66,772/- and ordered the confiscation of the car under Section 111(d) of the Customs Act, 1962 but gave an option of redemption on payment of Rs. 10 lakhs only. The order does not give any finding as to how the redemption fine has been arrived at. Section 125 of the Customs....