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2013 (11) TMI 1476 - CESTAT NEW DELHIConfiscation u/s 111(d) - Penalty u/s 112 - Contravention of the conditions specified in the Import Policy - Cars notimported from place of manufacture - Held that:- proving the path of the goods imported is not sufficient to meet the condition that the goods should have been imported from the country of manufacture. It is not for the Tribunal to guess the reason behind the condition and order what would be sufficient compliance with the policy. The Import Policy is formulated having regard to various trade considerations of the country and international obligations. It is not for Tribunal to look into the merits and demerits of the import policy because the Tribunal does not have before it all the facts and constraints that result in a policy. We are also not able to agree with the contention that since the policy has been amended in December 2008, the amended position should be applicable for imports made in 2007. This argument if accepted will also lead to considerable difficulties to the Government in the matter of implementation of import policies from time to time which changes depending on various factors - cars were imported in contravention of the condition that the car should have been imported from the country of manufacture and the cars were rightly confiscated under section 111 (d) of the Customs Act - However, there is no contravention of other conditions - Therefore, penalty is reduced - Decided partly in favour of assessee.
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