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2017 (6) TMI 791 - CESTAT BANGALORE

2017 (6) TMI 791 - CESTAT BANGALORE - TMI - Re-export of imported vehicle - redemption to be negated - valuation - import of Nissan Safari 1999 - it was alleged that the vehicle was imported in violation of the conditions of the policy - Held that: - the learned Commissioner has given sufficient reasons for allowing the appeal of the assessee for redeeming the confiscated vehicle on payment of fine of ₹ 1,50,000/- it was held by him that The inconsistencies in the invoice having been enume .....

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e. - Impugned order upheld by dismissing the appeal of the Revenue - decided against Revenue. - C/622/2012-SM - Final Order No. 20036 / 2017 - Dated:- 10-1-2017 - Shri S. S. Garg, Judicial Member Shri Parashiva Murthy, AR For the Appellant None For the Respondent ORDER Per S. S. Garg Revenue has filed the present appeal against the impugned order dated 17.11.2011 passed by the Commissioner of Customs (Appeals) wherein he allowed the appeal of the assessee to the extent that confiscation of N .....

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port and Import item. An invoice bearing No. 26203 was submitted along with the Bill of Entry which was issued by M/s. Rama D.B.K. of Japan on 02.03.2010. Since the document filed by the importer was insufficient and therefore the importer was directed to produce proof evidencing possession of the vehicle by him. In the absence of any such evidence forthcoming, the vehicle was invoiced by Japanese dealer and shipped by them to the importer as consignee who had returned to India from U.K. and it .....

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nder Section 111(d) and 111(m) of the Customs Act, 1962 was proposed. Penalty under Section 112 was also proposed. The Additional Commissioner vide Order-in-Original dated 10.02.2011 rejected the declared value and re-determined the same at ₹ 6,15,161/- (Rupees Six Lakhs Fifteen Thousand One Hundred and Sixty One only) under Rule 9 of the said Rule. Further the said vehicle was confiscated absolutely under Section 111(d) & (m) of the Customs Act, 1962. Further a penalty of ₹ 60,0 .....

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held. Aggrieved by the said order, Revenue has filed the present appeal on the ground that the impugned order is not sustainable in law inasmuch as the Commissioner (Appeals) should not have allowed the redemption of the vehicle and should have ordered for its re-export as the same was imported in violation of the conditions of the policy. 2. I have considered the submissions of the learned AR. None has appeared on behalf of the assessee. 3. After going through the impugned order, I find that th .....

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erve that detailed findings regarding inadmissibility of the invoice has been cited. The appellant has not controverted any of the facts in the original order as being incorrect. It would, therefore, appear that the original authority has correctly found that this is not a transaction between the issuer of the invoice and the importer and hence does not allow the invoice price to be considered as the transaction value as a mirror of the price which is the sole consideration of the transaction be .....

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