2008 (11) TMI 557

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....i V. Poorna Chandra Rao, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (T) (Oral)]. - This appeal is directed against Order-in-Original No. F. No. S/26-CAR-44/2001 VB dated 28-3-2001 passed by the Commissioner of Customs (Import), Mumbai. 2. The relevant fact that arises for consideration is that the appellant herein imported a car under the Transfer of Residence facil....

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....ity imposed redemption fine of Rs. 7 lakh under Section 125 of the Customs Act, 1962 and imposed a penalty of Rs. 3 lakh under Section 112(a) of the Customs Act 1962. 3. The learned counsel appearing for the appellant submits that appellant honestly informed the authority that he want to go abroad for a job, hence, he surrendered the right of Transfer of Residence Facility and discharged t....