2007 (12) TMI 232

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....scated by the Customs under Sections 111(d) and 111(m) of the Customs Act and was ordered to be released on payment of redemption fine and personal penalty as provided under Section 125 of the Customs Act. The findings in Ext.P1 order which has become final is that the vehicle was not eligible for transfer of residence benefits claimed by the petitioner and the import made without import licence b....

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....ty of Rs. 50,000/- was levied under Section 112(a) of the Customs Act, also remitted the same. However, Shri Yahoo on whom a personal penalty of Rs. 25,000/- was levied under the above order, has not remitted the same. Consequently the Customs authorities refused to release the car to the petitioner. The petitioner has filed this O.P. for a declaration that penalty imposed on Mr. Yahoo cannot be r....

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.... or whether the imported vehicle could be retained by the Customs for recovery of the personal penalty levied on Shri Yahoo. It is seen from the impugned order Ext.P1 that separate penalty is levied on the importer namely, the petitioner and two other persons against whom proceedings for penalty was initiated under Section 112(a) of the Customs Act. The personal penalty levied against Shri Yahoo u....

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....e fine levied in lieu of confiscation and the import duty and other charges. Petitioner has admittedly remitted the import duty, redemption fine, personal penalty and other charges for releasing the vehicle pursuant to order issued under Section 125 of the Act. The Supreme Court has considered the nature of penalty levied under various provisions of the Customs Act in the decision in Union of Indi....