TMI Blog2000 (10) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ility to pay duty by VXL India Ltd., the appellant before us, on a Cadillac Seville car. The car was imported in November, 1992 by Rashmiben Patel. Clearance was claimed and allowed under the provisions of Open General Licence (OGL for short) Appendix 6, Item 52 of the Import Policy. This permits importation of motor vehicles without a licence by a person who has been in possession and use of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of a car made in 1989, and consequent recovery of differential duty of Rs. 17,02,585/-. It also proposed confiscation of the car on the ground that the provisions of the OGL would not be available for the clearance of the car on the ground that the car having been imported two months after its manufacture and the importer not having transferred her residence to India, the condition of one year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide purchaser of the car may be true, but it does not absolve it of the consequences that may attach themselves to the car for the wrongful import. On the facts narrated by the Commissioner, which are not rebutted before us, it would follow that the car has unauthorisedly been imported, rendering it liable to confiscation under clause (d) of Section 111 of the Act on account of the O.G.L. provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that the duty cannot be recovered from the importer. He has confirmed the demand for duty under Sections 28 and 125 of the Act. 7. Section 28 of the Act provides for recovery of duty short levied on imported goods. Clause (2) of Section 125 of the Act provides that where any goods are ordered to be confiscated, the owner of the goods shall, in addition to redemption fine, be liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sub-section (2) of Section 25 of the Act are an exception to this principle. These provisions have evidently been introduced in order to recover duty on goods which have been imported in an unauthorised manner without having been declared on their arrival in the country. However it is not permissible, where the importer is known and in fact has been issued a notice proposing recovery of duty, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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