2008 (10) TMI 555

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....0/08 The Commissioner of Customs, Cochin v. Shri Methwani Manish Shewaran OIA No. 37/2008 Dt: 21-2-2008 RF: Rs. 75,000/-Penalty: Rs. 40,000/- 2. C/416/2008 C/CO/191/08 CC, Cochin v. Shri Anil Srichand Hot Chandani OIA No. 38/2008 Dt: 21-2-2008 RF: Rs. 75,000/-Penalty: Rs. 40,000/- 3. C/417/2008 C/CO/192/08 CC, Cochin v. Ghai Simran Singh Pritamji OIA No. 39/2008 Dt: 21-2-2008 RF: Rs. 1,00,000/-Penalty: Rs. 50,000/- 4. C/418/2008 C/CO/193/08 CC, Cochin v. Sajid Puthiyaveettil Zareenas OIA No. 40/2008 Dt: 21-2-2008 RF: Rs. 1,00,000/-Penalty: Rs. 50,000/- 2. All these appeals involved the import of car on Transfer of Residence. All the respondents imported car from....

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....d the 'no sale' condition because the goods were held liable for confiscation and once the goods were held liable for confiscation and once penalty and fine are imposed, then, it was not fair on the part of the Revenue to impose the condition. The Commissioner has given his reasoning in all the impugned orders which are as follows :- "The learned adjudicating authority has imposed 'no sale' condition for two years holding that Transfer of Residence Rule benefits has been given. A prohibition or ban on domestic trading is unconstitutional unless authorized by a specific law. In this case the concerned law is Transfer of Residence Rules. In this case benefit of Transfer of Residence Rules is being denied to the car inasmuch as it is being ....