2017 (2) TMI 358

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....5, 479, 485, 540, 475, 484 /05 - A/85186-85210/17/CB, M/85211/17/CB<br>Customs<br>Shri M.V. Ravindran, Member (Judicial) And Shri C.J. Mathew, Member (Technical) Lata M. Padhiar, Rangarao Vasu, USV Ltd., Doshi Mahesh Kishore, Ardeshir B. Cursetjee & Sons Ltd., Zenith Ltd. & Anr., Armorax Business Centre P. Ltd., Sajid M. Fazalbhoy, Ashok Commercial nterprises, Rollon Hydraulics P. Ltd., Eltel I....

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....as the issue raised in all these appeals are the same. 2. One of the appellant M/s. Enercon India Ltd. has filed a Miscellaneous application no. C/MA(Ors)/93592/16. The said Miscellaneous application is for change in name from 'M/s. Enercon India Ltd.' to 'M/s. Wind World (India) Ltd.' On perusal of the certificate issued by the Registrar of companies we find the name of M/s. Enercon India Ltd.....

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....charging the customs duty accordingly. Appellant herein before us are only contesting the amount of redemption fine imposed by the adjudicating authority as also the penalties imposed on them. It is his submission that identical issue was before this bench in the case of Fulford India vide order no. A/1747/14/CSTB/C-I dated 26.11.2014; we find it so. The ratio of the said judgement is in para 5.1 ....

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.... 10% of the value of the car) would suffice. Similarly, a penalty of Rs. 75,000/- (approximately 5% of the value of the car) would be appropriate. Accordingly, we reduce the fine from Rs. 3.94 lakhs to Rs. 1.5 lakhs and the penalty from Rs. 1.58 lakhs to Rs. 75,000/-." 6. Applying the said ratio as reproduced herein above, and the cars which are imported herein being similar as is imported in t....