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2018 (3) TMI 1258 - AT - CustomsImport of vehicle - Violation of condition for import of Hybrid car as provided under para 7 of Import Licensing Notes to Chapter 87 of ITC(HS) Classification of Export and Import conditions stated at serial No.2(2c) - confiscation - Held that: - the appellant is not the importer of the goods. They have not done the clearance from the Customs. Therefore, if at all any violation was done, it is by the importer and not by the appellant. The appellant is a bona fide buyer of the car from an independent dealer of the car. They have also paid the appropriate value of the car. Therefore, it cannot be said that due to any violation occurred at the time of clearance of the goods, they have been unduly benefitted. However, since there is a violation of the FTP and since the goods were available, it has been confiscated - the redemption fine reduced from ₹ 6.25 lakhs to ₹ 4,00,000/-. Appeal allowed in part.
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