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2013 (6) TMI 418 - AT - CustomsMis-declaration of value of the import - Revenue’s grievance that the car imported from United Kingdom was not the country of manufacture but was Austria - levying of redemption fine and penalty - Held that:- There is no dispute that the country of manufacture of the car in both cases is different from country of export. The car import policy being the law of the land which was subject matter of scrutiny by Customs and Import having been made under that policy, contravention of that law is prevented by Customs. The Assessee having contravened policy without the import being made from the country of manufacture defeats the spirit and object of the policy. That made the cars confiscable and the cars became smuggled goods liable to penal consequence of law of customs. Perusal of the import condition as per policy clearly throws light that legislature intended import of cars to enjoy notification benefit only if such import is made from the country of manufacture. The landing port should be the port of export and if it is in a land locked country, that may be imported from the adjoining country situated in the land locked of coastal line from which export was permissible. When the cars in question came from United Kingdom, it was exported from country of manufacture to UK and there after the cars were exported from U.K. into India destination. Therefore no inference can be drawn to equate the imports from country of manufacture. In view of observations having seen from the anxiety of Review Committee pointing out loss of Revenue, the matter should go back to Adjudicating Authority to confront the gravity of charge of violation of import policy and undervaluation of the imported car to the assessee along with review observation for leading their defence since there is clear case of under valuation and violation of mandatory conditions of import policy making the goods confiscable.
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