TMI Blog2016 (6) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... ntial customs duty to the tune of ₹ 7,92,228 cannot be said to be perverse and warranting any interference by this Court. Other directions issued by the CCESC regarding interest, penalty and fine in lieu of confiscation and granting immunity from prosecution to the Respondent also do not require interference by this Court. - Petition disposed of - W. P. (C) 3792/2016 - - - Dated:- 1-6-2016 - 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es etc. were recovered. From the scrutiny of the various documents, it was found that one BMW X6 35D had been imported under Bill of Entry (B/E) No. 229959 dated 24th September 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 issued to the Respondent and others calling upon to show cause as to why the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 taken by this Court in Commissioner of Customs (Import General) New Delhi v. Buhariwal Logistics 2016 (332) ELT 278 (Del) on the very same issue concerns importing of high end luxury cars from U.K. In that case the car was registered in the U.K on 28th March 2008 and after a few days i.e. on 4th April 2008, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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