9911796707
TMI Blog2001 (2) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... Sekhon, Member (T)]. - The COD application granted as the delay was attributed to the death of the Consultant who was engaged in the matter and the Miscellaneous application granted; after hearing for sometime, it was felt that the matter could be disposed of finally since a Bond has been executed at the time of provisional release of the car, further deposits were dispensed. 2. The brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of clearance were not correct and the car was imported in violation of Import Trade Control Restrictions and was seized from the possession of one Shri K.V. Ramana Shetty of Chennai even though the appellant had given a statement that he had purchased the car on 18-12-1995 for DHS 1,11,000 from M/s. Al Araf General Trading Company at Ajman, and was registered and even if he did not know driving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 112(a). 3. We have considered the submissions after hearing both sides, we find :- (a) The description of the car in the two invoices in question as regards colour does not tally, moreover there is no material to come to a conclusion that the car Registration Book and other certificates issued by a Government Department are forged. The only reason as recorded is that the DRI has obta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arlier declaration of the value based on the earlier invoice of M/s. Al Araf General Trading Company at Ajman and holding the assessment to be correct, though charged in the SCN to be incorrect, leads one to conclude that the Commissioner has been swayed by extraneous considerations and not the evidence on record. We therefore cannot uphold the confiscation and consequently the penalty. However, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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