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2008 (10) TMI 221 - CESTAT, BANGALOREImport of Car – Exemption – Notification 21/2002 - The appellants imported a new Toyota Land Cruiser car through Cochin Port. During the relevant period, the Cochin Port is not one of the designated ports for import of new car. Though, it is a new car according to the appellants, its registration was done abroad prior to its export into India. Revenue proceeded against the appellants on grounds of violation of (i) EXIM Policy and (2) Customs Notification. – Held that - benefit of Customs Notification for import of new car cannot be denied simply on the basis of its prior registration before shipment to India. The Board’s Circular has also clarified the point. It is also seen from the impugned order that the car was registered in October 2007 and the shipment was made in January 2008. Further, from the Examination Report, it is seen that the car has run only for 16 km. From this, it is very clear that the registration is only a formality – car can not be held as used car – Exemption allowed – penalty and fine reduced.
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