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TMI Blog2024 (9) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... . He had obtained the said 'Carnet De Passage' (CDP) by declaring to WIAA that he was taking the said vehicle to UAE for the purpose of touring. However, the vehicle exported was not used for touring but was instead subjected to repairs at Al Tayer Motors LLC. After the said repairs, Shri P.P. Jasique imported the vehicle back to India under the cover of the same CDP and sought to clear it free of customs duty. Investigations conducted revealed that the appellant was present in India during almost the entire period when the vehicle was in Dubai for repairs and he had not used the vehicle for the purpose of touring undertaken by him and he did not possess an international license which would have enabled him to drive the vehicle in UAE. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (WIAA) Mumbai, with P.P. Jasique, the appellant as its authorised person, for export of the car for touring purpose. On 19.09.2013, shipping bill was filed for export of the car and separate letter was issued to the Commissioner of Customs informing that the car is being taken for touring purpose to Dubai under carnet issued by Western India Automobile Association. Let export order was issued on 26.09.2013 and the car was exported. At Dubai, the car was imported by use of the carnet which was endorsed by the UAE customs and while the car was at Dubai, was subject to certain repairs. On 10.12.2013, the car was shipped from UAE and reimported at Cochin Port and on arrival of the car on 07.01.2014, the appellant informed the Deputy Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is further submitted that under the Carnet Scheme, a person seeking to import a car for touring purpose can do so by producing the carnet issued by the Automobile Association which guarantees that if the car is not exported after touring, then the duty of customs will be paid by the Association. In the instant case, the Carnet has been utilised by the appellant for importing the car into UAE and thereafter, exporting the car from UAE and the Carnet itself shows endorsements by the UAE customs authorities. The import and export under Carnet are covered by the ATA Carnet Regulations, 1990 and in terms of these Regulations, the Carnet for merchandise goods is prescribed as the Bill of Entry and the Shipping Bill. But in the present case, sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant having failed to file a Bill of Entry and assess the goods on payment of duty for the repairs undertaken by them cannot claim that there was no misdeclaration on their part. The Revenue relies on the following decisions: i) Control Touch Electronics (Poona) Pvt. Ltd. Versus C.C.E., Pune- III: 2016 (335) E.L.T. 529 (Tri. - Mumbai) dated 05.01.2016. ii) Commissioner of Cus. & C. Ex., Goa Versus Dempo Engineering Works Ltd.: 2015 (319) E.L.T. 359 (S.C.) dated 15.04.2015. iii) Standard Pencils Pvt. Ltd. Versus Commissioner of C. Ex., Chennai: 2006 (197) E.L.T. 346 (Tri. - Del.) dated 05.08.2005. iv) Saci Allied Products Ltd. Versus Commissioner of C. Ex., Meerut: 2005 (183) E.L.T. 225 (S.C) dated 26.04.2005. v) Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t any disclosure of repairs. Hence, the Commissioner was right in confiscating the vehicle and releasing the same on payment of fine and penalty. 5. Heard both sides and perused the records. The fact that the appellant had exported the Ferrari Motor Car from India to UAE in September 2013 under Carnat Scheme a 'Carnat De Passage' (CDP) issued by Western India Automobile Association (WIAA) is not disputed. It is also a fact that at the time of export, the appellant had made an explicit declaration to the effect that the vehicle was being taken for Dubai for touring purpose. The appellant has also clearly admitted that though the permission was taken for tour purpose, appellant did not travel to Dubai and therefore, the purpose for whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. The Revenue challenging the additional grounds filed by the appellant for the first time regarding determination of duty submitted that the appellant had paid the entire amount of duty and thus, now cannot challenge the same having not taken up this issue before the adjudicating authorities. With regard to determination of duty since the issue has been raised for the first time and being a pure question of law; we are therefore inclined to allow the said ground but remand the matter to the Commissioner for consideration of the above issue raised as an additional ground before the Tribunal, on merits, after giving a reasonable opportunity of hearing to the appellants to present their case. 7. In view of the above, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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