2004 (7) TMI 205

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..... t the order-in-original was rejected. In the order-in-original passed by the Joint Commissioner of Customs seized Toyoto Cynos Car model CCL re-valued at Rs. 4,00,886/- was subjected to absolute confiscation, and penalty of Rs. 25,000/- was imposed on the appellants. 2. Heard both sides. 3. On going through the facts of the case, it is revealed that the subject car, which was imported by the app .....

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..... th pre-importation as well as post-importation. These conditions are explicit, and clearly envisage a bona fide personal use of the vehicle imported by the passenger, hence the condition of no sale. In view of this specific condition for import of cars, I am of the view that though Shri Ganji Mallaiah has held himself out to be the importer, he is not eligible to import the impugned car as he does .....

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..... d with the provisions of Section 3(2) and 3(3) of the Foreign Trade (Development and Regulations) Act 1992." 4. I have carefully considered the observation made above. It is admitted in the order itself that, the Public Notice itself does not contain any specific requirement that the importer must be the owner of the car under importation. Despite this admission by proceedings in a round about wa .....

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..... how funding has been arranged or it is not even required to know as to whether vehicles itself had been in existence in the country of exportation during the period when the passenger had stayed abroad. It appears to me that the condition as applicable in the previous import policy regime, perhaps still continue to hold a sway over the minds of customs authorities and these are tried to be smuggle .....

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..... law permits them to do so. 7. Therefore, in the light of the discussion above, I hold that the importer is entitled to import the vehicle, being fully covered by the said Public Notice and action to confiscate the vehicle absolutely, was totally illegal. 8. Accordingly, I have no hesitation in setting aside the order of confiscation and penalty, which are under challenge in the present appeal a .....

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