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Shri J.S. Gujral Versus CC, Chennai

2016 (3) TMI 607 - CESTAT CHENNAI

Confiscation under Section 111 (d) of the Customs Act, 1962 - Import of car other than manufacturing country - Levy of Redemption fine - Held that:- as the import of car is not prohibited and by taking a note of various decisions of the Tribunal similar to the facts of the case, order of absolute confiscation is not justified. Therefore, it is modified in to an order of confiscation with an option to redeem the vehicle on payment of appropriate redemption fine and customs duty alongwith the pena .....

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e appellant imported one -Nissan NV350 Caravan Diesel Automatic Transmission car vide Bill of Entry No. 5223972 dated 17.04.2014. The declared price of the car was 41000 USD and the B/E shows the year of manufacture-2012 and the country of origin -Japan. On importer s request to adjudicate the case without SCN and personal hearing, the case was adjudicated by the Addl. Commissioner of Customs (Group-5B). It was found that the vehicle was not imported from the country of manufacture ie. Japan but .....

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ure. The car in question was not imported from the country of manufacture ie., Japan but it was imported from Dubai, UAE and also for the reasons that the importer had not complied with the conditions stipulated under the Import Policy to licensing notes at Sl.No. 2 (ii) (c) relating to Chapter 87 of the ITC (HS) classification of Export and Import and the definition and circular of the new vehicle at the time of importation to India and not produced any Type Approval Certificate as required und .....

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ate that the customs authority can insist for homologous certificate and TAC as contemplated under the import policy only when a car is first time imported in India. If same make/model car has already been imported into India many times prior to the import of the appellant s car, customs authorities should not insist to produce such certificate from the country of origin. He further submitted that the goods imported do not fall into the category of prohibited goods, the adjudicating authority sh .....

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on the following case laws:- 1. Yakub Ebrahim Yuseph Vs. CC, Mumbai-2011 (263) ELT 685 (Tri.-Mum.) 2. D souza Lawrance Vs. CC, Cochin-2007 (215) ELT 400 (Tri.-Bang.) 3. Saranga Agarwal Vs. CC, Chennai-2009 (237) ELT 526 (Tri.-Chen.) 4. CC, Chennai Vs. Saranga Agarwal-2012 (281) ELT 405 (Mad.) 5. Sarguroh Azam Gulzar Khan Vs. CC, Chennai-F.O. No. 181/2010 dated 11.02.2010 6. Ahammed Kunhi Vs. CC, Chennai-2007 (218) E.L.T. 270 (Tri. - Chennai) 4. The Ld. AR Shri M. Rammohan Rao, D.C., appearing on .....

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LT 1439 (S.C.) 2. CC, Chennai Vs. Savier Poonolly-2014 (310) ELT 231 (Mad.) 3. Shailesh D. Redeej Vs. CC, Nhava Sheva-2011 (274) ELT 452 (Tri.-Mum.) 4. Prakash Sancheti Vs. CC, Ahmedabad-2013 (292) ELT 272 (Tri.-Ahmd.) 5. CC, Bangalore Vs. Rajat Gupta-2014 (306) ELT 537 (Kar.) 6. CC, Bangalore Vs. Syed Mehaboob Syed Kareem-2014 (306) ELT 565 (Kar.) 7. Aiyakannu Vs. JC, Customs, Chennai-2012 (281) ELT 223 (Mad.) 8. CC, Customs Vs. Jaspreet Singh Jolly-2013 (288) ELT 379 (Del.) 9. CC (Imports) Vs. .....

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he appellant has violated the policy norms for import of cars and the importer has not imported the car from the country of manufacture ie., Japan but instead imported from Dubai, UAE. And also the appellant has not complied to the provisions of importing norms stipulated in 2 (c) of Chapter 87. 6. We also find that the appellants have waived both SCN and the personal hearing. As per the above policy, the import f vehicle has not been registered in any country prior to importation into India. Wh .....

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ing authority ordered for confiscation of goods under Section 111 (d) of the Customs Act. 7. Whereas, in the present case, the adjudicating authority after holding that the goods are liable for confiscation, ordered for absolute confiscation of the seized goods. 8. In this regard, we find that the import of car is not prohibited. Therefore, the adjudicating authority ordering for absolute confiscation has not given justified findings for absolute confiscation. In this regard, we find from severa .....

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ates to goods which cannot be imported by any one, such as arms, ammunition, addictive substance viz. drugs. The intention behind the provisions of Section 125 is clear that import of such goods under any circumstances would cause danger to the health, welfare or morals of people as a whole. This would not apply to a case where import/export of goods is permitted subject to certain conditions or to a certain category of persons and which are ordered to be confiscated for the reason that the cond .....

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