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2017 (12) TMI 616

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..... fact that the vehicle has been imported for use of special need person, the Commissioner has imposed the redemption fine of ₹ 5,10,000/- and penalty of ₹ 1,00,000/- - impugned order upheld - appeal dismissed - decided against Revenue. - C/369/2008 and C/CO/6/2008 - Final Order No.43086/2017 - Dated:- 8-12-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri 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 fit .....

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..... t the vehicle is meant for use of their Chairman who is physically disabled. As per Sl. No. 3(d) of the said ITC HS Classification of import items, import of vehicles for handicapped persons is exempted from 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 vehicles having an FOB vale of USD 40,000 or m .....

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..... ut 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 in travelling to locations of the companies, including the Rehabilitation Centre at Madurai where they train physically handicapped women in manufacturing different wiring harnesses and get them to be self-dependent and the orphanage for destitute children where they provi .....

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