2007 (9) TMI 510

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....ant. Shri P.K. Katiyar, SJDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].  - Both the appeals involve common issues and are hence heard together and disposed of by this common order. 2. In both the cases vehicles imported by the appellants herein (used 'Buick Electra Saloon' of 1969 make imported by Kazi Sheikh Hussain Dawood and used 'Mercedes' of 1....

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....over 28 years old at the time of import in 2005. We, therefore, set aside the loading of value. 4. However, since both the cars are left hand drive cars the imports are in contravention of licensing notes under Chapter 87 thus rendering the vehicles liable to confiscation under Section 111(d) and (o) of the Customs Act, 1962. Therefore, we uphold the confiscation; however, having regard to....