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TMI Blog2016 (10) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the Respondent, M/s. Better Deal Machineries (P) Ltd., by its impugned order dated 19th June 2014 and 30th March 2015 thereby granting the benefit of Notification No. 21/2002-Customs dated 1st March 2002 to the Respondent. 2. W.P.(C) No. 746/2015 pertains to the impugned order dated 19th June 2014 allowing the application of the Respondent and settling the customs duty at Rs. 73,62,967 to be appropriated from the amount already deposited; the interest on the settled duty as to be calculated by the Revenue and adjusted from the amount deposited; imposed penalty of Rs. 4,00,000 and fine of Rs. 2,00,000 in lieu of confiscation; and granted immunity from the prosecution to the Petitioner. W.P.(C) No.7779/2015 pertains to the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puri, Delhi. The invoice No. 9216 dated 12th February 2008 raised by M/s. A.K. International (IE) Limited, United Kingdom (U.K.) in respect of the said car was also recovered where the cost, interest and freight („CIF‟) price for the said car was declared as GBF 61260 and the duty was discharged on concessional rate of basic customs duty at 60% by declaring it as a new car. 5. Based on the above facts, a show-cause notice („SCN‟) dated 19/21st February 2013 was issued to the Respondent and others calling upon them to show cause as to why the assessable value should not be re-determined at Rs. 74,28,153.11; the benefit of Notification dated 1st March 2002 as amended, should not be denied; the car should not be confis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch 2010 in the name of one Mr. Manish Dev Sharma, a resident of Yusuf Sarai, Green Park, Delhi. The invoice No. 45400 dated 11th March 2010 raised by M/s. Continental Motors, U.K. in respect of the said car was also recovered where the CIF price for the said car was declared as GBF 64500 and the duty was discharged on concessional rate of basic customs duty at 60% by declaring it as a new car. 10. Based on the above facts, a show-cause notice („SCN‟) dated 18th November 2013 was issued to the Respondent and others calling upon them to show cause as to why the assessable value should not be re-determined at Rs. 1,08,53,351.53; the benefit of Notification dated 1st March 2002 as amended, should not be denied; the car should not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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. 15. The Court finds that the decision of this Court in Commissioner of Customs (Import & General) New Delhi v. Buhariwal Logistics 2016 (332) ELT 278 (Del) concerned the very same issue of import of high end luxury cars from U.K. In that case the car was registered in U.K on 28th March 2008 and the few days thereafter it was cleared from the Customs in India on 4th April 2008 on payment of duty on the basis that it was a new car. In those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.02.2008. It was exported on 14.02.2008 and the bill of entry for clearance at Delhi was filed on 20.02.2008. This shows that the car was exported within three days of its purchase from the authorized dealer. The period for which it remained in the showroom of the authorized dealer can clearly not be considered to have been used. The Bench also observed from the photocopy of the related bill of entry attached that the car has been assessed as new and customs duty charged accordingly. The customs authorities must presumably have examined all aspects before assessing the car as new and if this is to be now changed it would necessarily have to be on the basis of evidence of use or at least its registration for purposes other than transit." 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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