Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Commissioner of Customs, (Import) , Chennai Versus M/s. Tractors and Farm Equipment Ltd.

2017 (12) TMI 616 - CESTAT CHENNAI

Quantum of redemption fine and penalty - Import of vehicle - Department was of the view that necessary Type Approval Certificate have not been produced and the conditions have not been complied with - Held that: - the commissioner has observed that substantial part of the conditions in Sl. No. 2 of ITC (HS) Policy to Chapter 87 has been complied and only the conditions (b) and (c) of the said policy have not been complied. There is no dispute that the vehicle was imported for the personal use of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

i K. Veerabhadra Reddy, JC (AR) for the Appellant None for the Respondent ORDER Per Bench Brief facts of the case are that the respondents filed Bill of Entry for clearance of one new Swift Kon Tiki 669 TAG Motor Home (caravan) valued at ₹ 50,95,514.48/- CIF. The vehicle was stated to be fitted with tow bar, wheelchair platform, A/c, inverter etc. and was stated to be with right hand steering and controls. Along with the same, they had also imported certain extra accessories. On examinatio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

necessary Type Approval Certificate have not been produced and the conditions have not been complied with. Proceedings were initiated to which respondents replied that the vehicle was imported for being used by their Chairman and Managing Director who is physically disabled and has restricted mobility. After adjudication, the original authority ordered confiscation of the vehicle with an option to redeem the same on payment of fine of ₹ 5,10,000/- and also imposed penalty of ₹ 1,00,0 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

om complying with licensing restrictions at Sl. No. 2 of the ITC HS Policy quoted above, however the import has been made in the name of the company and the importers have not come forward to claim benefit under this exemption. Vehicles which are of value over USD 40,000/- or more (Rs.17,28,000/-) and diesel engines of over 2500CC are also exempted from compliance with the conditions spelt out in Sl. No. 2 above. The said entry is reproduced below for ease of reference:- (7) Import of new vehicl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for the complete vehicle. The international accredited agencies referred to above will be notified separately. That in the present case, the value of the vehicle was well over USD 40,000 and the import is by a company and not under the EPCG scheme. Further, the respondent did not produce TAC showing EC compliance for the complete vehicle. Moreover, the vehicle is a caravan built on fiat chassis. That the adjudicating authority while taking into consideration the fact that the vehicles meant for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ner has considered the plea put forward by the respondent which is as under:- 12. In this regard, the importers have made a plea that they are TWO STAR Export House and had imported the vehicle for the use of their Chairman and Managing Director who has been conferred Padmashree by the Government of India; who is now physically affected and has restricted mobility; that the vehicle is the sole import of this kind and is meant to make the movement of their Chairman comfortable and least dependent .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version