TMI BlogImport of V/W No. 401-2-6836 (1969) by Mr. Jabbar through Hussainiwala check post on 9-7-1969 under Carnet No. 639658X X X X Extracts X X X X X X X X Extracts X X X X ..... try of Finance (Department of Revenue) New Delhi Subject : Customs - Import of V/W No. 401-2-6836 (1969) by Mr. Jabbar through Hussainiwala Check Post on 9-7-1969 under Carnet No. 639658 - C/R. Please refer to CCE, Chandigarh's letter C. No. VIII (HQRS) 18/4/Cus./82/701, dated 27-1-1982 on the above subject. 2. The Law Ministry's opinion on this subject, dated 24-3-1988 is attache ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , are also relevant the provisions of Clause 11(l)(m) of the Imports (Control) Order, 1955. 2. The question was first considered by this Department, vide our U.O. note No. 21495/84(B), dated 11-4-1984, and it was opined that the Federation was bound to make payment towards the customs duty as its obligation did not end by confiscation of the vehicle. 3. The point seems to have been confused in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty and fine provided for under the Act are of the species of punishment for violation of the scheme of prohibition and control. The importation attracts duty which any importer, licit or illicit, has to pay the moment customs barrier is crossed. Import duty has to be paid inevitably by the importer. Confiscation or fine in lieu thereof is an infliction on the offender or circle of offenders f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation under Section 125(l) or an absolute confiscation thereof has been ordered does not make any difference as regards payment of the customs duty leviable under section 12 by the importer concerned. 6. In the instant case, the Federation is liable under the agreement to pay the customs duty leviable but for the exemption, as if the vehicle has been imported by it. 7. Accordingly, we reiterat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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