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2017 (12) TMI 616

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 the company Chairman - Taking into consideration all these facts along with the 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 ₹ 1,0 .....

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o 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 ₹ 1,00,000/-. Department has filed the appeal aggrieved that the fine and penalty does not commensurate with the market value of the imported goods. 2. The ld. AR Shri K. Veerabhadra Reddy reiterated the grounds of appeal. He submitted that the importers vide their letter dated 28.7.2009 had stated that 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 fr .....

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personal use and not for trade, it erroneously has taken a lenient view and has imposed very nominal fine and penalty when compared to the market value of the goods. He pleaded that the redemption fine and penalty may be increased. 3. Nona appeared for the respondent though notice was issued but have filed cross-objection. The matter was taken up for disposal after hearing the ld. AR as well as after perusal of records and the cross-objection. 4. In the impugned order, in para 12, the Commissioner 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 .....

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