TMI Blog2002 (7) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the Bill of Entry under Section 46 of the Customs Act for the purpose of classification and valuation. The intention was to get the value appraised in the absence of a Commercial invoice. They had claimed the clearance of the above car under freely importable in terms of 4(RE-2001) 1997-2002, dated 31-3-2001, under the appropriate Heading of the Tariff. The car was examined and as per examination report it was found to be a car of Model BMW 523 and furthermore, the speedometer reading as 002303 Miles. The proof for valuation was also accepted by the department. They produced certificates, as required, and also submitted to the department that they had complied with the Notification No. 4(RE-2001) 1997-2002, dated 31-3-2001 and reques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that the appellant had committed an offence for which there is no proof or reasoning given in the order. The confiscation is not justified when assessee acted according to prevalent practice and the Customs relied upon in the case reported in 1993 (63) E.L.T. 119. In the present case the car was not prohibited goods and it is mandatory on the part of the adjudicating authority to release the goods on payment of fine in terms of Section 125 of the Customs Act, 1962 and relied upon M/s. Mohini Bhatia where it has been held that when the goods are not prohibited for import at the relevant time and an option had been given to the importer to redeem on payment of fine which does not exceed the market price of the goods less duty payable ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst them (appellant) has to be given, but this was not given. (g) The Commissioner of Customs erred in adopting the conditions governing the second hand used car in 4(RE) 1992-97, dt. 31-3-2001. Such a stipulation of the functional parts as in a new car, need not necessarily be/will not be available in second hand or used cars. It is a matter of customary and practice to adopt the deduced value method under Rule 8 of CVR, 1988 and the acceptance of Transaction Value is very rarely accepted in respect of second hand/used cars. Hence, there is an apparent contradiction in the impugned order. It is the normal commercial practice that the price list is applicable to all dealers world-wide but discounts vary. (h) The appellant submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Collector for that limited purpose of whether or not to give an option to the importers in that case. Following the same, we would also set aside this order and remit the matter back. (b) We find that motor vehicles have been allowed for clearance on redemption fine for infringements of the ITC Public Notices for the last so many years at various Customs stations all over India. Examining this plea of established practice and precedent treatment of imports of cars we find :- (i) Hon ble P.B. Mukherjee J. in the case of Mercantile Express Co. Ltd. reported at 1978 (2) E.L.T. (J552) (Cal.) had held :- 8. The Customs now say that they are not bound by their previous decisions whether the doctrine of precedents applies in i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87 (30) E.L.T. 156)], the Calcutta High Court while examining the conduct of the Commissioner as adjudicating, and ordering absolute confiscation, of a Motor Car, imported without a licence, when the practice was to allow the import of similar cars on redemption fine, upheld the view of the Calcutta High Court in para 8 (extracted herein above) in the case of Mercantile Express Co. (Supra) by holding :- 15. No doubt the Court was concerned with the interpretation of the Tariff item, but the principles laid down therein are equally applicable in the case like this. The issue involved here relates to the taxing statute or the fiscal enactments and the Customs Authorities are bound by their previous decisions. If the authorities have on pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing treated in a certain way by an administrative authority though he has no legal right in private law to receive such treatment the legitimate expectation arises either from a representation or promise made by the authority including and implied representation or from consistent past practice. (underlining supplied) Ref. Sunshine International Another v. Collector of Customs, Madras [1993 (42) ECC 282 (Mad)] The Hon ble Madras High Court further held in this case that Customs authorities cannot take a different view with regard to import of some goods as to whether to confiscate completely or to grant an option to pay a fine. We therefore, would order, on the same lin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
