TMI Blog2013 (9) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... Undervauation of goods - the adjudicating authority has found the value of the similar car was US $ 30,000 and in the case the appellant had shown the value of the car as US $ 42,000 – Held that:- The allegation of undervaluation was not sustainable - the demand raised on account of undervaluation of the car was set aside. Benefit of Notification No. 21/2002 – Held that:- In the absence of any concrete evidence, it cannot be said the car was old and used - the allegation that the car was old and used was not sustainable - the denial of benefit of notification No. 21/2002 was set aside - the examination report at the time of importation which clearly shows that the car was new one and there was no evidence produced on record that before importation the car was registered anywhere outside India – Decided in favor of assesse. - C/734 and 778/2011 - A/863-864/2012-WZB/C-I(CSTB) - Dated:- 30-10-2012 - Shri Ashok Jindal and P.R. Chandrasekharan, JJ. Shri P.A. Augustian, Advocate, for the Appellant. Ms. D.M. Durando, Dy. Comm. (AR), for the Respondent. ORDER The appellant Shri Inderpal Singh Gujral has filed this appeal against order of confiscation of car, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not correct. Therefore, the car was undervalued and second allegation is that the car is old and used car therefore, the benefit of Notification No. 21/2002 is not available to the said vehicle. 6. Penalty on Shri Jang Bahadur Singh Gujral was imposed for aiding and abetting and misdeclaration and illegal importation of car. 7. The ld. Counsel submits that the transaction value has been rejected on the ground that the appellant has suppressed the value of optional accessories, namely, power sliding glass sun roof, navigation package, which were not shown in the invoice of the car, therefore, the value of car is misdeclared. In his defence, he submits that at the time of clearance of the car, the same was inspected by the proper officer and as per the examination report, there is a clear finding that the car is new one and accessories are standard accessories. During the course of investigation, there is no allegation that the examination officer had colluded with the importer at the time of examination. The vehicle was seized almost after one year of the importation. Therefore, it cannot be alleged that the accessories found at the time of seizure of the car were available at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owest among such value should be adopted to determine the value of the car. In this case late Shri Satpal Singh has already declared the value of the car is US $ 42,000. Therefore, the allegation of undervaluation is not sustainable. 8. He further submits that the allegation that the car is used one and old is also not sustainable. The allegation is only because that it was initially with Oman Trading Company and thereafter it was purchased by the importer. As per the import licensing note 1(1)(b) to classify the vehicle as used car, it should be registered for use in abroad before its export into India. The vehicle was not registered for use before export to India. Moreover, no evidence has been adduced to that effect and at the time of import of car. The car was duly examined by the proper officer which found that car is new one thereafter the car was allowed to be cleared for home consumption. Therefore, the allegation that car is old one is not sustainable and benefit of Notification No. 21/2002 is available to the appellants. 9. He further submits that penalty on Jang Bahadur Singh Gujral has been imposed on the ground that Jang Bahadur Singh Gujral has arranged the money ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssories. There may be another presumption that at the time of import there was no navigation system installed in the car and later on, late Shri Satpal Singh might have installed the navigation system in the car. In the absence of any concrete evidence produced by the Revenue at the time of importation of car that there was navigation system installed, in the absence of such an evidence it cannot be presumed that navigation system was installed at the time of importation of car. Therefore, the allegation that the late Shri Satpal Singh has not declared the price of optional accessories at the time of importation is not sustainable in the absence of any concrete documentary evidence. Moreover, the reliance made by the adjudicating authority on the contemporaneous import of the car, we find that the reliance is placed on the car which is imported from U.K. and this car is imported from South Africa. Therefore, both the cars cannot be compared and the value of the car imported from UK cannot be relied upon. Moreover, in one of the Bill of Entry No. 681599, the adjudicating authority has found the value of the similar car is US $ 30,000 and in this case the appellant had shown the valu ..... 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