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2015 (1) TMI 794 - AT - CustomsClassification of goods - import of Chrysler 300C Sedan RHD car from M/s Paramount Auto Exports Inc., USA, a dealer for Chrysler Vehicles and engaged in converting vehicles into limousines - Classification under CTH 8702 1019 or under CTH 8703 - Held that:- Tribunal had clearly directed the Revenue to get the vehicle examined and obtain expert opinion from agencies such as ARAI/VRDE with regard to the seating capacity and determine the classification issue. When the said order was passed, the vehicle was very in the possession of the department and they could have got the necessary examination/verification done, which they failed to do. Even after the apex court decision, before allowing release of the vehicle, the said action could have been undertaken. This shows gross negligence and complete disregard on the part of the department to the directions given by this Tribunal. Thus the entire blame for the inaction lies squarely on the department. In the letter dated 19-11-2012, ARAI has not given any opinion on the seating capacity of the impugned vehicle. They have merely observed that the vehicle was originally designed for seating 5 persons. However, they advised the department to verify from the concerned vehicle manufacturer about the type approval certification issued from the country of origin for the above vehicle with modified seating capacity. This direction has also not been complied with. As regards the ARAI's observation that – "under provisions of Motor Vehicles Act, any modification/alteration to the original vehicle are not permitted under section 52 of the Motor Vehicle Act", this observation is quite irrelevant as the modification has been undertaken abroad before importation and the Indian Motor Vehicle Act does not have any extra-territorial jurisdiction. It is a well-settled position in law that imported goods have to be assessed to duty in the form in which they are presented. In the facts of the present case, the vehicle as imported has been presented with a seating capacity of 12. Further, the regional transport authorities at Delhi has registered the vehicle as having a seating capacity of 10. The certificate of fitness and the tourist permit for the vehicle issued by the RTO authorities at Delhi also confirm this fact - impugned order is not sustainable in law and the claim of the appellant that the vehicle merits classification under CTH 8702 has to be allowed in the light of the registration certificate, fitness certificate and the tourist permit granted to the appellant by the RTO authorities in Delhi - Decided in favour of assesse.
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