C.N. Ramachandran Nair, J.

1. A Toyota Land Cruiser Jeep imported by the petitioner from U.A.E. was confiscated by the Customs under Section 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 by making misdeclaration and misrepresentation was illegal. The operative portion of the final adjudication order is as follows:

"I order that the confiscated Toyota Land Cruiser Jeep shall be redeemed to the importer on payment of a fine of Rs.1,00,000/- (Rupees one lakh only) under Section 125 of the Customs Act. Duty and other charges leviable shall be paid as per the requirements. I impose a penalty of Rs.25,000/- (Rupees twenty five thousand only) on Shri.Abdul Rahman and Shri.Yahoo and Rs.50,000/- (Rupees fifty thousand only) on Shri.Abdul Nazar under Section 112(a) of the Customs Act, 1962."

The petitioner has remitted the import duty, redemption fine, other charges and the pe