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2007 (9) TMI 58 - AT - CustomsValuation(Customs) - Vehicle imported by appellant were confiscated u/s 111(d) of the CA on the ground that the same had been imported against the restriction under the Exim policy inasmuch as the import has not been made from the country of manufacture and type of approval certificate not produced - Confiscation
Issues:
1. Import of a new BMW car without type approval certificate. 2. Confiscation of the vehicle under Section 111(d) of the Customs Act. 3. Valuation of the imported vehicle under Rule 8 of the Customs Valuation Rules. 4. Imposition of redemption fine and penalty under Sections 125 and 112(a) of the Customs Act. Issue 1: Import of a new BMW car without type approval certificate: The appellant imported a BMW 735i model car without a type approval certificate from an approved agency listed in policy Circular No. 26/2004. The Commissioner confiscated the vehicle under Section 111(d) of the Customs Act, citing import restrictions under the Exim Policy. The appellant argued that a similar model had been allowed for import previously without the certificate, citing past tribunal decisions. The Tribunal noted the need for the certificate to ensure compliance with ECE regulations and allowed the appellant an opportunity to produce the requisite certificate for exemption from licensing conditions. Issue 2: Confiscation of the vehicle under Section 111(d) of the Customs Act: The Commissioner confiscated the vehicle under Section 111(d) for non-compliance with import restrictions. The Tribunal acknowledged the importance of the type approval certificate for compliance with ECE regulations. However, it granted the appellant an opportunity to produce the required certificate to claim exemption from licensing conditions. The decision on confiscation was set aside, and the matter was remanded for further consideration. Issue 3: Valuation of the imported vehicle under Rule 8 of the Customs Valuation Rules: The Commissioner rejected the declared value of the vehicle and determined a value under Rule 8 based on the listed price. The appellant argued that they satisfied Rule 10A requirements by producing relevant documents, including a dealer's invoice. The Tribunal found no reason to reject the invoice and directed that the declared value should be accepted for duty payment. The matter of valuation was settled in favor of the appellant. Issue 4: Imposition of redemption fine and penalty under Sections 125 and 112(a) of the Customs Act: The Commissioner imposed a redemption fine and penalty under Sections 125 and 112(a) of the Customs Act. The Tribunal remanded this aspect for fresh consideration after hearing the party, as it was associated with the matters already remanded. The order of confiscation, redemption fine, and penalty were set aside, and the appeal was allowed by way of remand. This detailed analysis of the judgment highlights the key issues involved in the case and the Tribunal's considerations and decisions on each issue, ensuring a comprehensive understanding of the legal aspects addressed in the judgment.
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