2017 (1) TMI 915

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....baran, Additional Commissioner (AR), for respondent Per: M.V. Ravindran All these appeals are raising a common question of law. Accordingly, they are being disposed of by a common order. 2. Heard both sides and perused the records. 3. Both sides agree that appeal No. C/466/08 is infructuous as against the same bill of entry No.305290 dated 28.6.2005, the appellant is in appeal in appea....

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.... any specific licence for import, the goods were seized. On investigation, it was noticed that the value of the goods was also misdeclared. The adjudicating authority enhanced the value of the goods and also confiscated the goods with an option to redeem the same on payment of redemption fine and penalty. On an appeal, the first appellate authority concurred with the views of the adjudicating auth....

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....ental representative reiterates the findings of the lower authorities. 8. On careful consideration of the submissions made by both sides, we find that on merits the appellant has no case. There is no dispute as to the facts that the goods which are imported are motor vehicle diesel engines and are secondhand; for import of this kind of secondhand engine, specific special licence is required und....

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....tly imposed under Section 112(a) of the Customs Act, 1962. 10. However, the redemption fine imposed by the adjudicating authority is on the higher side. It has been a consistent view of the Tribunal that redemption fine should be 20% of the enhanced value of the goods. Accordingly, we hold that the goods are liable for confiscation and can be redeemed on payment of redemption fine which is equi....