TaxTMI 
TaxTMI 
2015 (3) TMI 1082
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....nd Mr. P.S. Pruthi, Member (Technical) For the Petitioner : Shri J.C. Patel, Advocate For the Respondent : Shri M.K. Mall, Assistant Commissioner (A.R) ORDER Per : P.S. Pruthi The appellant is in appeal against the impugned order of Commissioner of Customs under which a car purchased by him was confiscated and the appellant asked to pay redemption fine of Rs. 11,50,000/- under Section 125 o....
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....,00,000/- from Shri Sudhakar Bhoja Safaliga. Later, DRI Officers seized the car on two grounds: the first ground being that the car had been imported in violation of the provisions of Public Notice No. 3PN/1997-02 dated 31.3.1997. The second ground is that the year of manufacture of the car had been misdeclared leading to undervaluation and consequent less payment of duty on the car which had been....
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....in the case of Commissioner of Customs (Import), Bombay Vs. VXL India Ltd. The second contention is that even redemption fine can only be demanded from the actual importer and not from the person who has purchased the car from the importer. He relied on the decision of Honble High Court of Karnataka in the case of Commissioner of Customs, Bangalore Vs. Five Star Shipping Co. Ltd. 2012 (278) E.L.T....
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....udhakar Bhoja. In any case duty can only be demanded from the importer in terms of Section 28AB of the Customs Act as held by the Honble High Court of Bombay in the case of VXL India Ltd. (supra) which decision was affirmed by the Honble Supreme Court. Further, it has been held by the Karnataka High Court in the case of Five Star Shipping Co. Ltd. that redemption fine cannot be demanded from the....