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COMMISSIONER OF CUSTOMS, AMRITSAR Versus HARINDER SINGH

2007 (8) TMI 185 - PUNJAB & HARYANA HIGH COURT

Sale of seized vehicle by Dept. in auction, during pendency of appeal Tribunal set aside the confiscation order by allowing benefit of Not. 258/90 Again Tribunal entitled the importer, the value of car as fixed in seizure memo i.e. 15 lac minus redemption fine 2.20 lac Order of Tribunal upheld - Custom Appeal No. 1 of 2005 - Dated:- 30-8-2007 - [Judgment per : M. M. Kumar, J.]. - The instant appeal has been filed by the revenue under Section 130 of the Customs Act, 1962, challenging final .....

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y of Finance, Department of Revenue issued a notification bearing No. 258/90- Customs, dated 23-10-1990, whereby exemption of duty of custom was granted for a motor car when imported into India by an Indian repatriate from Iraq or Kuwait through land customs station at Attari, Amritsar (P-2). The respondent assessee, who was repatriated from Iraq and holder of Indian Passport No. E-134764, imported a Toyota Crown car Model No. 1988 at assessed value of Rs. 15 lakhs, vide Bill of Entry dated 9-2- .....

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on of the car and a penalty of Rs. 3,00,000/- was also imposed. 3. On an appeal filed by the assessee-respondent, the Tribunal vide final order dated 23-5-1999 (P-6) [1999 (112) E.L.T. 314 (Tribunal)] set aside order of the Adjudicating Authority confiscating the vehicle absolutely. The Tribunal disposed of the appeal filed by the assessee-respondent being appeal No. C/930/93-B2. The Tribunal found that the conditions as laid down in the notification dated 23-10-1990 (P-2) were fulfilled by the .....

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d on 8-1-1991, stating that the car was registered in someone else s name. The Tribunal further held that due consideration is required to be given to the scheme of notification dated 23-10-1990 (P-2), which was issued on humanitarian grounds. The Tribunal also ignored the opinion expressed by the Expert who opined that the model of the vehicle was 1990 and not 1988 as per the claim made by the assessee-respondent. The basis for ignoring the opinion of the Expert was that the Expert was never pr .....

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d the assessee-respondent was given an option to redeem the impugned vehicle. The penalty of Rs. 3,00,000/- imposed on the assessee-respondent was also set aside. 4. In pursuance to the direction issued by the Tribunal, the Adjudicating Authority, namely, the Commissioner of Customs, Amritsar, after issuing show cause notice granted option to the assessee-respondent to redeem the sale proceeds as the car had already been sold in auction on 10-10-1997 for a sum of Rs. 2,00,000/-. In its order dat .....

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weeks from the date of receipt of the order the value of the car which was fixed in the seizure memo i.e. Rs. 15 lacs by deducting the redemption fine of Rs. 2,20,000/-. The view of the Tribunal is discernible from para 2 of the order, which reads as under :- 2. We have heard both sides. The appellant s contention is that he is entitled to the value of the car as shown in the seizure memo which is Rs. 15 lakhs after deduction of the redemption fine amount of Rs. 2.20 lakhs, in the light of Tribu .....

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e car as fixed in the seizure memo i.e. Rs. 15 lakhs minus redemption fine of Rs. 2.20 lakhs. 6. We have heard learned counsel for the parties at a considerable length and find that the view taken by the Tribunal is not open to any doubt, especially when it is based on the judgment of Delhi High Court in Shilp Implex s case (supra) [2001 (128) E.L.T. 54 (Del.)] as confirmed by the Hon ble Supreme Court [2002 (140) E.L.T. 3 (S.C.)]. it is admitted position that the view of the Tribunal taken in i .....

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