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2023 (6) TMI 598 - CESTAT KOLKATAConfiscation of Vehicle - redemption fine - penalty - rejection of declared value - value of the vehicle was proposed to be re-determined under Rule 9 of the Customs Valuation Rules, 2007 on the basis of value available on Parker’s website - benefit of Notification No.21/2002-Cus dated 01.03.2002 - HELD THAT:- The adjudicating authority has held that the proposed value in the show cause notice is not acceptable. The said order was not challenged by the Revenue before any authority. Therefore, the said part of the order attains finality as there is no proposal in the show-cause notice to take valuation available from the manufacturer’s website. Therefore, the ld.Commissioner (Appeals) has rightly held that the value adopted by the ld.Adjudicating authority is not acceptable in the absence of any other value of the said goods available at that time. Therefore, the declared value is to be accepted - there are no infirmity in the above observations. Further, it is the fact that the vehicle was manufactured in June 2007 as declared by the manufacturer and the registration was in August 2007, which was manufactured by the respondent vide Invoice of June, 2007 and the Bill of Lading was also available of July 2007. In that circumstances, the vehicle was registered only for the purposes of transportation for the Port. Therefore, it cannot be held that the vehicle was old and used. In that circumstances, the ld.Commissioner (Appeals) has rightly given the benefit of Notification No.21/2002-Cus dated 01.03.2002 Sl.No.344. The goods are not liable for confiscation as the facts are not controverted by any cogent evidence - It is found that at the time of import, the vehicle was physically examined and found new one - the respondent is entitled to the benefit of Notification No.21/2002-Cus dated 01.03.2002 Sl.No.344. The vehicle is not liable for confiscation, redemption fine and penalty are not imposable - there are no infirmity in the impugned order and the same is upheld - The appeal filed by the Revenue is dismissed.
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