TMI Blog2005 (7) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : T.K. Jayaraman, Member (T)]. The Revenue has filed this appeal against the Order-in-Appeal No. 51/2002 dated 6-5-2002, passed by the Commissioner of Customs Central Excise (Appeals), Bangalore. The Respondent has also filed a cross objection and requested the Bench to treat the same as an appeal. 2. The facts of the case are as follows : - The Respondent S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he car as US $ 25991 less 70% depreciation. He held that the Public Notice No. 3/97-02 was violated as the car was in the use of the respondent for a minimum period of one year. However the redemption fine was reduced to Rs. 25,000/- and penalty to Rs. 2,000/-. 3. The Revenue has come in appeal against the impugned order on the following grounds :- (i) The Commissioner has gone beyond the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity even though the violation was specifically raised in the show cause notice. That being so, the order of the Commissioner (Appeals) for re-assessment of car by taking USD as currency appears to be incorrect. (iii) It was prayed to restore the order of the Original Authority. 4. Shri K.S. Ravi Shankar, the learned Advocate appeared for the Respondent and Shri R.V. Ramakrishnappa, JDR app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Public Notice is not violated then both the original order and the appellate order have to be set aside. The relevant portion of the Public Notice No. 3/97-02 dated 31-3-1997, i.e. Para 2A(a) is re-produced below :- import of one passenger car with engine size not exceeding four cylinders and not exceeding 1600 c.c. is permitted, whether the car is new or old. However, if engine size exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent for more than a year. By following the ratio of the Tribunal s ruling, we are of the opinion that the respondent has satisfied the conditions of Public Notice No. 3/97-02, dated 31-3-1997. Therefore, we set aside the confiscation of the car by allowing the cross appeal. Hence, the fine and penalty are also set aside. As regards the valuation of the car, we find that the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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