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2015 (1) TMI 621 - AT - CustomsImport of Car - Benefit of notification 21/2002 - Confiscation u/s 111(m) read with Rule 2(c), Rule 11; Rule 12, Rule 14(1) and Rule 14(2) - Undervaluation of goods - supplier and the appellant are brothers - Held that:- department has obtained invoice from some source (informer). The said invoice in turn was sent to the manufacturer of the car who has confirmed the genuineness of the same. The details of the invoice have been given to the appellant. In fact, original of the said invoice or equivalent invoice should be available with the appellant or his brother. The appellant has not produced any evidence to counter the same. The very fact that the vehicle was purchased on 31st May 2008 from the manufacturer and was thereafter shipped in July 2008 from U.K., the said invoice or original invoice would be available with the appellant’s brother i.e. supplier and it should have been possible for the appellant to produce the same during investigation or in reply to the show cause notice. The appellant could have obtained copy of the invoice from manufacturer in case it is lost. In fact this Tribunal did ask the appellant if he has got the invoice or can obtain the same from his brother supplier and matter adjourned. Vehicle is new as is evident from the odometer reading. The fact that the vehicle was registered prior to importation is only for the purpose of completing the formalities in that country. We also note that C.B.E. & C. Circular 1/2005-Cus., dated 11-1-2005 clarifies that when the registration in the country of export is done with a view to export the same that should not be come in way of extending the benefit of Notification No. 21/2002. In the present case also the registration has been done only with a view to transfer the vehicle to the port of export. We accordingly hold that the appellant will be eligible for the benefit of Notification No. 21/2002. Thus valuation and confiscation is upheld. Redemption fine and penalty are not excessive. As for benefit of notification 21/2002 is concerned, the same would be available - Decided partly in favour of assessee.
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