FULFORD INDIA LTD. Vs. COMMR. OF CUS. (IMPORT)

JUDGEMENT

(1.) THE appeal is directed against Order -in -Original No. 40/2005, dated 8 -4 -2005 passed by the Commissioner of Customs (Import), JNCH, Nhava Sheva. Vide the impugned order, the learned adjudicating authority has confiscated the vehicle BMW 525 I RHD Limousine car valued at Rs. 15,76,960/ -vide Bill of Entry No. 797717, dated 27 -11 -2002 with an option to redeem the same on payment of fine of Rs. 3.94 lakhs and also imposed penalty of Rs. 1.58 lakhs on the appellant, M/s. Fulford India Ltd., under Section 112(a) of the Customs Act, 1962. Aggrieved of the same the appellant is before us.

(2.) THE learned Consultant for the appellant submits that the non -production of homologation certificate with respect to the car under import is a tedious process and involves dismantling of the car. Therefore, the appellant could not produce the said certificate. It is also submitted that the said violation is only a technical breach and, therefore, the fine and penalties imposed are harsh and unreasonable. Accordingly, it is prayed that the order be set aside by waiving the requirement of fine and penalty.

(3.) WE have carefully considered the submissions made by both the sides.