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2012 (11) TMI 648 - AT - CustomsConfiscation - Import of a car - violation of licencing restriction – high end model namely BMW 730 D SE - Held that:- Person who has lived in a foreign country for a period of 3 years and above is entitled to import a car without licence provided the vehicle was in his use for a minimum period of one year before his return to India - vehicle was procured by the appellant only on 9-8-2010 and shipped immediately thereafter as seen from the Bill of Lading dated 27-8-2010. Therefore, the import is clearly in violation of licensing restrictions - car is liable for confiscation Whether the car should be confiscated absolutely or allowed to be redeemed on payment of fine – Held that:- Appellant was living in a foreign country for about 3 years. Further, there is no allegation that the vehicle was sought to be imported by somebody else using the name of the appellant or any other similar allegations - option to redeem the vehicle on payment of fine deserves to be given to the appellant. Enhancement of the value – Held that:- Vehicle has been imported in violation of licencing restrictions and attempted to be cleared declaring a price lower than even the admitted price - enhancement of value is upheld. - the assessable value of the impugned car works out to Rs. 18,60,725.00.
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