MR. HARISH CHAPPA HASSAN Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal has been filed against the Order -in -Original 15/2006 dt 28.4.2006 passed by the Commissioner of Customs, Cochin.

(2.) THE appellants had imported a Car and declared the model of the Car as 1998 and value as at USD 17,500/ -. The Revenue issued Show Cause Notice proposing to treat the model of the car as 2002 and value at Rs. 23,95,536/ -. In the impugned order, the Commissioner ordered that the model of the Car should be taken as of 2002 make and value as proposed in the Show Cause Notice under Rule 8 of the Customs Valuation Rules, 1988. He has confiscated the Car under Section 111(d) and (m) of the Customs Act, 1962 read with Section 3(3) of Foreign Trade (Development and Regulation) Act, 1992. He imposed a redemption fine of Rs. 8,50,000/ -. Further he imposed a penalty of Rs. 2,50,000/ - on the appellants under Section 112(a) of the Customs Act. The appellant strongly challenges the impugned order.

(3.) SHRI K.R. Harin, Advocate appeared for the appellants and Shri K. Sambi Reddi, learned DR for the Revenue The learned Advocate urged the following points: