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2015 (11) TMI 257 - AT - CustomsMis-declaration under Transfer of Residence Scheme Imported Toyota Prado vehicle imported by mis-declaring the model code of the vehicle and year of manufacture as 1998 but was of higher model Alleged that appellant was involved in selling the car to Shri Roshan Somjee despite knowing that vehicle imported under T.R. scheme cannot be sold for period of two years thus car is liable for confiscation under Sec. 111(o). Appellant contends that car was registered in name of Roshan Somjee only, after 2 years of its importation and NO SALE condition is not mentioned in SCN issued Further contended that he was not involved in clearance of car through Customs but was involved to the extent of deferred sale of the vehicle on Commission basis. Held That:- Condition under Transfer of Residence Scheme which places restriction of 2 years have been violated as sale consideration of car was paid and delivery taken by buyer, Roshan Somjee, before expiry of two years - Helping in identification of willing buyer and some financial arrangement does not mean appellant has venially violated the provisions Penalty thus imposed is excessive and reduced Decided partially in favour of appellant.
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