2017 (2) TMI 132

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....he Appellants Shri. V.R. Reddy, Asstt. Commissioner(A.R.) for the Respondent Order The fact of the case is that Smt. Sunetra Ajit Pawar imported Toyota Land Cruiser Diesel -V and declared in the Bill of Entry as a New Car and the value of US$ 57050 was declared. The Bill of Entry was assessed and the car was cleared by imposing fine and penalty for the reason that type approval certificate was ....

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....e penalty of Rs. 50,000/- each under Section 112 and another penalties of Rs. 15,000/- under Section 114A were imposed therefore appellants are before me. 2. Shri. J.B. Yadav, Ld. Counsel alongwith, Shri. A.K. Prabhakar, Ld. Advocate appearing on behalf of the appellants submits that firstly as regard the valuation of the car, CHA was not aware of whether the value declared correctly or wrongly. ....

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....b) S.K. Colombowala Vs. Commissioner of Customs(Import), Mumbai [2007(220) ELT 492(Tri. Mumbai)] (c) Union of India Vs. Onkar S. Kanwar[2002(145) ELT 266(S.C.)] (d) P.S. Bedi & Company Vs. Commissioner of Customs, New Delhi[2001(133) ELT 86(Tri. Del)] (e) Success Engineering Vs. Commissioner of Customs, Kandla[2007(215) ELT 220(Tri. Ahmd.)] 3. On the other hand, Shri. V.R. Reddy, Ld. Asstt. Co....