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2024 (2) TMI 1270 - CESTAT CHENNAIImport of brand new vehicle or not - Valuation of the car - Vehicle imported ‘2013 Nissan Petrol Car Upper Grade ASR SPEC (13-999)’ - benefit of Notification No. 21/2002 - not produced type approval / COP certificate by the listed agency country of manufacture - confiscation - HELD THTA:- On perusal of records, it is seen that the report given on first check of the imported car, is that the car is new. The reading is only 121 Kms. The department though alleges that the car has been used has not produced any evidence to show that the car has been registered for the purpose of use. The registration, if in UAE is only to comply with technical formalities of the said country and not for using the vehicle on road. Following the case of Lorenzo Bestonro [2013 (11) TMI 387 - CESTAT MUMBAI] and Noshire Moody [2012 (5) TMI 386 - BOMBAY HIGH COURT] it was held that when registration is for the purpose of complying formalities it cannot be said that the car is used one. Thus, we are of the considered opinion that the allegation that the car is not new cannot be accepted. The appellant has produced copy of the GSO conformity certificate. The importer has opted to purchase the vehicle through the dealer in UAE. The vehicle also is said to have been registered in UAE. In such circumstances, merely because the said certificate shows the vehicle as right hand drive, which is the model used in India, it cannot be said that the appellant has not complied with policy conditions. In the present case, there is no evidence suggesting undervaluation especially when the value of the goods could be easily verified from website. The adjudicating authority has taken the view that since the vehicle imported is of right hand drive and the vehicles used in UAE are of left hand drive, the value cannot be accepted. We cannot endorse the said view. Further, the value of the goods imported into Australia cannot be taken as a comparable value for redetermining the assessable value of the goods since the value differs on the basis of destination of shipment also. Thus, we find that the order passed by Commissioner (Appeals) allowing the benefit of exemption Notification No.21/2002-Cus. as well as setting aside the order of confiscation of the goods is legal and proper. The enhancement of value was also found to be not justified. The impugned order does not call for any interference. The Department appeal is dismissed.
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