2009 (4) TMI 736

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....aj, JDR, for the Respondent. [Order per: 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 ....

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....e orders of the Original Authority. Therefore, 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 ....

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....red value based on the invoice given by the seller ought to have been accepted. 4.1 As regards the classification of the impugned items, we agree with the revenue that they should be treated as complete motor cycles and not as used auto spares. 4.2 As regards the redemption fine and penalty, they appear to be reasonable. Hence, the confiscation under Section 111(d) read with Foreig....