1997 (9) TMI 317 - AT - Central Excise

Summary

Issues:
1. Appeal against order confirming confiscation of car and imposition of fine and penalty.
2. Compliance with Public Notice 197/90-93.
3. Alleged tampering with date of registration.
4. Exemption granted by competent authority.
5. Misdeclaration under Customs Act, 1962.
6. Confiscation under Section 111(m) of the Customs Act, 1962.
7. Extenuating circumstances and reduction of redemption fine and penalty.

Detailed Analysis:

1. The appeal was filed against the order confirming the confiscation of a car and imposing a redemption fine and penalty. The CCE (A) upheld the original authority's decision. The appellant challenged this order.

2. The Department argued that the relaxation under Public Notice 197/90-93 was not satisfied in this case. The CCE (A) found that the conditions of the notice were not fulfilled due to discrepancies in the date of registration, indicating a deliberate attempt to tamper with the date.

3. The appellant submitted documents to show possession of the vehicle for a year before return to India, meeting the Public Notice conditions. However, it was discovered that the date of registration was misrepresented, leading to a fabricated version presented to the Department.

4. The appellant's consultant argued that the mistake was due to a translation error and claimed exemption under Para 21 of the import policy granted by the CCI & E. The Department contended that necessary facts were not disclosed for the exemption obtained.

5. The misdeclaration of the date of registration was highlighted as a violation under the Customs Act, 1962. Despite obtaining relaxation from the competent authority, the misdeclaration led to the confiscation of the car under Section 111(m) of the Act.

6. The Tribunal acknowledged the relaxation granted but emphasized the importance of accurate information in affidavits. The misdeclaration warranted confiscation, but considering the extenuating circumstances and the relaxation, the redemption fine and penalty were reduced.

7. In conclusion, the Tribunal modified the redemption fine to Rs. 1.25 lacs and the penalty to Rs. 75,000, while dismissing the appeal in all other aspects. The decision aimed to balance justice with the violations committed under the Customs Act.