9911796707
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Issues:
Violation of Transfer of Residence Facility conditions, liability for confiscation of imported car, excessive imposition of redemption fine and penalty. Analysis: The appeal considered in this case was against an Order-in-Original passed by the Commissioner of Customs regarding the importation of a car under the Transfer of Residence facility. The appellant imported a car and sought clearance without payment of duty under this facility. However, within two years, the appellant expressed the intention to sell the car due to an offer from abroad. Subsequently, the appellant informed the Customs Authorities of this decision and discharged the duty liability voluntarily. The Adjudicating Authority found the appellant in violation of the Transfer of Residence Facility conditions and deemed the vehicle liable for confiscation. Additionally, a redemption fine of Rs. 7 lakh and a penalty of Rs. 3 lakh were imposed under relevant sections of the Customs Act, 1962. The appellant's counsel argued that the appellant had honestly informed the authority about the intention to go abroad for a job, leading to the surrender of the Transfer of Residence Facility rights and the discharge of duty liability. The counsel requested leniency considering the circumstances. The departmental representative supported the findings of the Adjudicating Authority. Upon reviewing the submissions and records, the Tribunal upheld the decision that the car was imported in violation of the Transfer of Residence Facility conditions, justifying its liability for confiscation under Section 111(d) of the Customs Act, 1962. Consequently, the imposition of the redemption fine and penalty was deemed excessive. In the interest of justice, the Tribunal reduced the redemption fine to Rs. 1,00,000 and the penalty to Rs. 50,000. The appeal was disposed of with these modifications. In conclusion, the Tribunal affirmed the confiscation of the car due to the violation of the Transfer of Residence Facility conditions but reduced the redemption fine and penalty imposed on the appellant, considering the circumstances of the case.
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