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TMI Blog2019 (10) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... rt) Nhava Sheva dated 24.02.2012, holding as follows: 18. In view of the above I order that: "a) The year of manufacture of the subject BMW Mini Cooper Car be taken as 2003 instead of 2001 as revealed by the investigations by Economic Offence Wing, Crime Branch, Mumbai and also as declared before the RTO Authorities. b) The declared invoice value and year of manufacture of the vehicle as per Invoice No 0327 dt 13.12.2003 of M/s Choice Motors, Dubai and the assessable value arrived at Rs. 4,14,100/- as appearing in the Bill of Entry No 606984 dtd 28.04.2004 is also rejected. c) The assessable value is redetermined at Rs. 7,37,022/- on the basis of 2003 as the year of manufacture, after depreciation, with total applicable duty of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntative for the revenue. 2.2 Arguing for the appellant learned advocate submitted that the facts leading to the present order in appeal are as follows: Date Particulars 29.04.2004 Shri Muthu Samy Mooper filed B/E for clearance of used BMW Mini One of 2001 model, seeking benefit of Transfer of Residence. Since the car of 2001 model was purchased by the importer only on 13.12.2003 imported on 29.04.2004 hence benefit of Transfer of Residence was not admissible. For misdeclaration car was proposed to be confiscated 05.05.2004 The importer waived the issuance of Show Cause Notice. 10.05.2004 Matter was adjudicated car was confiscated and allowed to be redeemed against redemption fine of Rs. 1,00,000/- and penalty of Rs. 25,000/- was im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. 3.1 We have considered the impugned order with the submissions made in appeal and during the course of argument. 3.2 Rule 22 of Customs Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides as follows: "RULE 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. - Where in any proceedings the appellant or applicant or a respondent dies or is adjudicated as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate, unless an application is made for continuance of such proceedings by or against the successor-in-interest, the executor, administrator, receiver, liquidator or other legal representative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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