Home Case Index All Cases Customs Customs + AT Customs - 2007 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (4) TMI 340 - AT - CustomsConfiscation, fine and penalty - import of Toyota Vehicle - prohibited goods - absence of homologation certificate - misdeclaration of value and description - whether the car imported by the appellant is liable for confiscation under Section 111(d) and 111 (m) and consequent penalty? Held that: - the appellant has already discharged the duty liability as worked by the authorities and hence it was for the appellant to decide whether to re-export or clear the car for home consumption - Since it is a consistent practice to release the confiscated cars (which violate the norms of ITC (HS) Policy), for home consumption on payment of fine, I do not see any reason to put the appellant in this case to any different yardstick - the confiscated car has to be released to the appellant for home consumption. Misdeclaration of the value - Held that: - since the appellant is not challenging the assessed value, it has to be held that there was mis-declaration of the value by the appellant and confiscation on this count is upheld. Even if it is held that there was misdeclaration, it may be due to the fact the value of the cars keep on fluctuating in a short duration - There is also no contrary finding that the appellant is not going to use the car - redemption fine and penalty appears to be on higher side and is to be reduced. Appeal allowed in part.
|