TMI Blog2018 (10) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) and (m) of the Customs Act, 1962 and imposition of penalty under Section 112A of the Customs Act, 1962. These proposals have been acted upon by the original authority who has ordered confiscation of the vehicle under Section 111 (d) of the Customs Act for the reason that “as country of origin, value of goods along with confiscation of goods has been misdeclared in the Bill of Entry”. While appropriation towards “duty” amount has been made, the provisions of Customs Act under which such appropriation has been made has not been indicated by any of the lower authorities. In any case, when the importer is accepting the option to re-export the imported vehicle, and the said are not cleared for home consumption into the DTA area, the ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nka with a declared value of USD 96,000 which included basic price of the vehicle as USD 83,000 by classifying the same under CTH 87029011 attracting BCD @ 40%,CVD @ 27% and NCD @ 1%. Appellants had submitted a letter dt. 13.03.2017 from Autogroup International Pvt. Ltd., Sri Lanka confirming that the vehicle had been converted by them at Sri Lanka as per ADR compliance (ADR Approval No.48091 dated 01.11.2016) and that the vehicle is new and has not been registered for use in any country prior to exportation to India. Appellants had also submitted documents and a letter dt. 1.11.2016 from the Department of Infrastructure and Regional Development, Govt of Australia to M/s.Saltrip International Pty Ltd. with ADR Approval No.48091 dated 01.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been prayed to issue directions to the department to release the car subject to execution of bank guarantee to cover the differential duty and to enable completion of registration process of the vehicle. 2.2 Today during further hearing of the matter, Ld. advocate has confined his arguments, only to request for permission to allow re-export of the impugned vehicle subject to payment of a nominal fine and penalty. Ld. Advocate prayed that the other grounds made in the earlier petition dt. 05.04.2018 may be considered as withdrawn. Ld. Advocate argues that the decision of adjudicating authority to impose penalty under Section 114A of Customs Act is unjustified when there is no false document submitted by appellant. Further, when the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d' tre for proposing imposition of penalty under Section 114AA of the Customs Act, 1962 is given in para 18 as under : 18. Further, M/s.Orion also appear to beliable to penalty in terms of Section 114AA of the Customs Act, 1962 for having intentionally made,used false and incorrect declaration / documents to evade payment of legitimate customs duties as discussed in the preceding paras. .. 5.2 Although the said para indicates that appellant had intentionally made / used false and incorrect declaration of documents as discussed in preceding paras, we are not able to find any specific charges in the remaining part of the SCN which directly implicates the importer-appellant to have themselves caused falsification of any documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned vehicle, in a situation when at the same time re-export of the vehicle has been allowed on payment of redemption fine. It is also interesting to note that while appropriation towards duty amount has been made, the provisions of Customs Act under which such appropriation has been made has not been indicated by any of the lower authorities. In any case, when the importer is accepting the option to re-export the imported vehicle, and the said are not cleared for home consumption into the DTA area, the question of imposition of import duties of Customs will not arise. 5.3 In the circumstances, when the permission for re-export has been made we find that sufficient justification has not been given by any of the lower authorities f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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