2009 (4) TMI 736

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....er: T.K. Jayaraman, Member (T) (Oral)]. - The issue involved in both these cases is one and the same and therefore, we are passing a common order. 2. We heard both sides. 3. The appellants imported used "Yamaha Motor Cycle" in CKD conditions. The Bills of Entry were filed for clearance of the goods. The invoice described the goods as used auto spare parts of Yamaha. The value declared....

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.... they approached the Commissioner (A). 3.1 The Commissioner (A) gave relief by way of reducing the penalties and also ordering a redemption fine and allowed the goods to be redeemed. The Commissioner (A) fixed the penalties in both the cases at Rs. 5,000/-. As regards the value of the goods, the Commissioner (A) has fixed the same on the basis of the Chartered Engineer's certificate.' It is ....