2017 (10) TMI 761

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....issioner(A.R.) for the Respondent ORDER The adjudicating authority confiscated imported truck valued of Rs. 55,00,359.10 and imposed redemption fine of Rs. 4 lacs under Section 112(a) of Customs Act, 1962 for contravention of import restrictions inasmuch as appellant imported truck did not satisfy following provisions of import licence note namely: (a) The truck is Left Hand Drive, while ....

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....resent appeal. 2. Ms Arushi Saxena, Asst. Legal Counsel appearing on behalf of the appellant submits that truck was imported by filing Bill of entry as 100% EOU claiming benefit of Notification No.52/03-cus dated 31-3-2003, as the appellant was registered as a 100% EOU unit under Government of India STPI Scheme. At the time of clearance appellant found that they are unable to fulfill the condit....

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....also the goods were not liable for confiscation. 3. On the other hand, Shri. A.K. Singh, Ld. Addl. Commissioner(AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides. 5. I find that facts narrated by the representative of the appellant is not under dispute, it clearly appears that there was n....