2009 (1) TMI 628 - AT - Customs

Summary

Issues Involved:
1. Mis-declaration of the year of make of the imported vehicle.
2. Valuation of the imported vehicle.
3. Confiscation and imposition of fine and penalty.

Summary:

1. Mis-declaration of the year of make of the imported vehicle:
The Commissioner concluded that the appellant, in active connivance with his cousin and the overseas supplier, deliberately mis-declared the year of make of the imported Range Rover as 1998 and submitted fabricated registration documents of DVLA, UK. The Commissioner found that the vehicle actually imported was a 2002 model Range Rover Vogue, not the declared 1998 model. The appellant's statements recorded u/s 108 of the Customs Act, 1962, and other evidence established that the Vehicle Registration Document produced by the importer was forged.

2. Valuation of the imported vehicle:
The Commissioner determined the value of the car at Rs. 23,21,536/- following the Customs Valuation Rules. The appellant's reliance on previous judgments was noted, but the Commissioner found that due to the mis-declaration, the transaction value could not be accepted. The value was calculated based on the list price of the 2002 model Range Rover Vogue from Parker's Car guide, allowing for trade discount and depreciation.

3. Confiscation and imposition of fine and penalty:
The Commissioner held that the car was liable for confiscation u/s 111(d) and (m) of the Customs Act due to mis-declaration. The appellant did not possess the car for one year prior to returning to India, violating the import policy. The Tribunal upheld the confiscation but reduced the fine from Rs. 6,00,000/- to Rs. 4,00,000/- and the penalty from Rs. 2,50,000/- to Rs. 1,00,000/- considering the car had been in Customs custody for a long time.

Conclusion:
The Tribunal upheld the Commissioner's findings on mis-declaration and valuation, confirming the car's confiscation and the imposition of fine and penalty with modifications. The appeal was disposed of with these modifications.