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2013 (7) TMI 28 - HC - CustomsImport of a new Ferrari Car F430, Fi Coupe - classification - order of the Settlement Commission - held that:- unless and until the order passed by the Settlement Commission is contrary to the provisions of the Act, the order cannot be interfered and further the Apex Court has held that on a question of fact, it is not open for the High Court as well as Supreme Court to interfere. In the instant case, the issue is whether the imported car is a new car or second-hand car. It is a question of fact. The Settlement Commission in Paragraphs 10.1 to 10.23 has considered the facts and circumstances of the case and arrived at the factual finding that the car imported is a new car and applied the exemption Notification No. 21/2002-Cus. correctly. The order passed by the Settlement Commission is in accordance with law and the writ petition filed by the Revenue in W.P. No. 4451 of 2010 is dismissed as devoid of merits. - Decided against the revenue.
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