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Issues: Confiscation of imported vehicles, enhancement of assessable value, contravention of licensing notes under Chapter 87, reduction of fine and penalties.
Confiscation and Value Enhancement: The judgment involves two appeals concerning the confiscation of imported vehicles, namely a 'Buick Electra Saloon' and a 'Mercedes,' with an option for redemption upon payment of fines. The assessable value of the vehicles was enhanced significantly, leading to penalties imposed on the appellants. The tribunal accepted the appellants' argument that the loading of value based on Stone and Cox Motor specifications was not sustainable, as Stone and Cox Motor were traders, not manufacturers. Additionally, considering the age of the vehicles at the time of import, the tribunal set aside the loading of value. Contravention of Licensing Notes: Despite setting aside the value enhancement, the tribunal upheld the confiscation of the vehicles due to their left-hand drive configuration, which contravened licensing notes under Chapter 87. This rendered the vehicles liable to confiscation under Section 111(d) and (o) of the Customs Act, 1962. The tribunal reduced the fines imposed on the appellants, taking into account the age of the vehicles and the specific circumstances of the case. Options for Importers: Importers were given the choice to either re-export the vehicles or clear them for home consumption based on previous tribunal rulings and the possibility of seeking exemption from certain motor vehicle rules. The tribunal also reduced the penalties on both appellants to Rs. 5,000 each, considering the totality of the facts and circumstances. Ultimately, the appeals were partly allowed, providing relief to the appellants in terms of reduced fines and penalties. This comprehensive judgment by the Appellate Tribunal CESTAT, Mumbai addressed issues related to confiscation, value enhancement, contravention of licensing notes, and the subsequent reduction of fines and penalties in a detailed and reasoned manner, ensuring a fair and just outcome for the appellants involved in the case.
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