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2017 (8) TMI 144 - AT - CustomsConfiscation - rejection of assessable value - Toyota Land Cruiser Prado - misdeclaration of offended car - smuggling - Appellant's submission is that there can neither be seizure nor confiscation since the car has already been released. Neither the first buyer nor the subsequent buyers were involved in the import alleged to be made in violation of law - Held that: - It is admitted fact on record that there was deliberate mis-declaration of year of manufacture as well as chassis number. It is also admitted fact that there was an attempt to get higher rate of depreciation on the imported car under the Transfer of Residence (TR) Rules, 2002 . When the appellants could not come out with clean hands to discard the allegations as well as purchased the offending car imported without any inquiry into the law applicable to such import, they cannot be said to be stranger to the deal. Car imported unlawfully contravening provisions of Customs Act, 1962 become smuggled goods as defined by Section 2(39) thereof. The fraudulent mis-declaration and active as well as conscious involvement not being appreciated, the parties therein got relief. But, in the present case, it is the case of deliberate mis-declaration and commitment of fraud against Customs abusing the benefit of the Transfer of Residence (TR) Rules, 2002 , there shall be no escape from the penal consequence of law by these appellants. Appeal dismissed - decided against appellant.
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