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2016 (6) TMI 433 - HC - CustomsImport of second hand cars mis-declaring them as new - Eligibility for grant of benefit of Notification No. 21/2002-Customs dated 1st March 2002 - Settlement Commission has granted the benefit of notification and immunity from the penalty and prosecution - Held that:- by giving the proximity of the date of manufacture and the date of import of the car, it cannot be said that the said car ceased to be a new car and became a 'second hand' car at the time of its import. The impugned order of the CCESC giving the benefit of the Customs Notification dated 1st March 2002 and determining the differential customs duty to the tune of ₹ 7,44,174 cannot be said to be perverse and warranting any interference by this Court. Other directions issued by the CCESC regarding interest, penalty and fine in lieu of confiscation and granting immunity from prosecution to the Respondent also do not require interference by this Court. - Petition disposed of
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