NIRMALA DEVI MUALEEDHARAN NAIR Vs. COMMISSIONER OF CUS.

JUDGEMENT

(1.) THIS is an appeal against Order -in -Original No. SIB/ll/92 -Cus., dated 13 -2 -1992 passed by Collector of Customs wherein the import one Hona Legend car by the appellant has been held to be not as per law and the same was confiscated under Section 11B and 111 (M) of Customs Act and allowed on Redemption Fine of Rs. 2,50,000/ - as also on payment of penalty of Rs. 25,000/ -. The car was revalued from Rs.1,55,000/ - to Rs. 3,35,735/ - and accordingly the assessable value was fixed in the said order.

(2.) HEARD Shri C.G. Varkey, ld. Consultant and Shri S. Sankaravadivelu, ld. JDR.

(3.) LD . Consultant submits that the Order -in -Original impugned has considered only the half truths and facts involved in as much as : -