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2016 (10) TMI 18 - HC - CustomsImport of car - high end luxury cars - new or used car - Denial of benefit of Notification dated 1st March 2002 as amended - confiscation of car under Section 111 (d) and 111 (m) of the Customs Act, 1962 - demand of differential customs duty and interest under Section 28AA of the Customs Act, 1962 - imposition of penalty under Sections 112, 114A and 114AA of the Customs Act, 1962 Held that: - the car was manufactured in Germany on 12th February 2010 and subsequently sold and shipped to the dealer in the U.K. and thereafter was exported by M/s Continental Motors, U.K. to India on 22nd March 2010. Given the proximity of the date of manufacture of the car and date of its import, it cannot be said the said car ceased to be a new car and became a 'second hand' car at the time of its import. Denial of benefit of notification, confiscation of car , demand of differential duty interest and penalty withheld - petition disposed off - decided in favor of petitioner.
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