HAMZA MUHAMMED KUNHI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal has been filed against the Order in Appeal No. 291/2007 dated 15.2007 passed by the Commissioner of Customs (Appeals) Cochin.

(2.) THE appellant filed a bill of entry dated 14.12.2005 for the clearance of 1 Toyota Land Cruiser declaring the year of manufacture as 1998. But the department on investigation found that the year of manufacture of the vehicle was 2003. Consequently the appellant had not complied with the pre -import condition. Therefore, revenue proceeded against the appellant. The lower authority adjudicated the case by fixing the assessable value of the car at Rs. 14,87102/ -. He held that the car is liable for confiscation under Section 111(d) of the Customs Act. He imposed a redemption fine of Rs. 4,40,000/ - on the appellant. Further a penalty of Rs. 2,20,000/ - was imposed on the appellant under Section 112 of the Customs Act 1962. The appellant approached the Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the lower authority. The appellant strongly challenges the impugned order of the commissioner.

(3.) SHRI P.A. Augustian learned advocate appeared for the appellants and Shri K.S. Reddy learned JDR for the revenue.