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Directorate of Revenue Intelligence & Another Versus Gurmeet Singh Soni

Import of second hand cars misdeclaring them as new - Eligibility for grant of benefit of Notification No. 21/2002-Customs dated 1st March 2002 - to settle differential customs duty and interest - Confiscation in lieu of redemption fine and imposition of penalty - Held that:- by giving the proximity of the date of manufacture and the date of import of the car, it cannot be said that the said car ceased to be a new car and became a 'second hand' car at the time of its import. The impugned order o .....

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6 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioners : Mr. Satish Aggarwala, Advocate For the Respondent : Mr. Pradeep Jain, Advocate ORDER 1. The short question that arises for consideration in this writ petition by the Directorate of Revenue Intelligence ( DRI ) and the Commissioner of Customs, Respondent Nos. 1 and 2 respectively is whether the Customs & Central Excise Settlement Commission ( CCESC ) was justified in allowing the application filed by the Respondent Gurmeet Singh So .....

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20,000 and grant immunity from prosecution. 2. The background facts are that the DRI, Delhi Zonal Unit, New Delhi received information regarding that certain syndicates including one of Mr. Jatin Ahuja had been fraudulently importing high end luxury cars on large scale from the various foreign clients by misdeclaring the cars as new cars and availing the benefit of Customs Notification No. 21/2002 dated 1st March 2002. Such cars were in fact sold and registered in the country of export prior to .....

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mber 2008 in the name of Respondent, Gurmeet Singh Soni, a resident of Shahdara, Delhi. The invoice No. 9903 dated 19th September 2008 raised by M/s. A.K. International (IE) Limited, United Kingdom (U.K.) on Mr. Soni in respect of the said car was also recovered. It showed the CIF value of the said car as USD 44000. The said car was cleared on payment of concessional rate of basic customs duty at 60% by declaring it as a new car. 4. Based on the above facts, a show-cause notice ( SCN ) was issue .....

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should not be levied; and differential customs duty of ₹ 5 lakhs deposited by M/s. Suparna Holdings Private Limited during the course of investigation should not be appropriated towards differential duty to the government account. 5. The Respondent then filed a Settlement Application No. 4252 of 2015 before the CCESC, New Delhi on 26th December 2014. The Respondent admitted the duty liability on account of undervaluation to the tune of ₹ 5,64,699 but contested the allegation concern .....

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Chennai v. Rohan Anirudha Seolekar) where the question involved concerned the import of a vehicle which had been registered in U.K. prior to its import and whether the Notification No. 21/2002-Cus dated 1st March 2002 would be applicable. It is submitted out that since the issue in the present petition is also being considered by the Supreme Court in the above SLP, the hearing of the present petition should be deferred to await the decision of the Supreme Court. 9. The Court finds that the view .....

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