2016 (12) TMI 264

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....te for the appellant Shri C. Singh, AC (AR) for the respondent Per: M.V. Ravindran These two appeals are directed against Order-in-Original No. 54/2005/CAC/CC/PK dated 05.08.2005. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the confiscation of the car which was imported in violation of Transfer of Residence Rules is correct or ot....

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....nce we hold hold that that adjudicating authority was correct in ordering the confiscation of the car i.e. Mercedez Benz S 280 car bearing chassis no. WDB 1400282A83147 and engine no. 10494422013118. At the same time, we find that the adjudicating authority has given an option of redeeming the said car to Mr. Firoz Nadiadwala on payment of fine of Rs. 10 lakhs. In our considered view, the fine imp....