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Issues:
1. Confiscation of imported car under Customs Act 2. Validity of evidence regarding import history of the car 3. Methodology of valuation of the imported vehicle Analysis: 1. The appeal challenged the Order-in-Original confiscating an imported car under Sections 11B and 111(M) of the Customs Act, imposing a redemption fine and penalty. The car's assessable value was revalued higher than the declared value. The appellant contested the confiscation and penalties. 2. The appellant argued that the car was originally imported from Japan to UAE, then exported for reconditioning, and re-imported in December 1990. Evidence included a registration certificate and a letter from CKK Company clarifying the import history. The Revenue relied on a sticker and a Telex report from the Indian Embassy suggesting a different import timeline. 3. The Tribunal analyzed the conflicting evidence. It found the registration certificate and CKK Company's letter credible, indicating the car's import history aligned with the appellant's claim. The Tribunal rejected Revenue's argument about the certificate's authenticity and emphasized the lack of evidence proving it was bogus. The Tribunal concluded that the benefit of the doubt favored the appellant due to the credible explanation provided. 4. Additionally, the Tribunal addressed the valuation methodology dispute. It noted the appellant's challenge to the valuation method applied and the lack of proper depreciation calculation. As the appellant had possession of the vehicle in UAE since 1989, the Tribunal ruled that the car was not liable for confiscation. The Tribunal remanded the matter to the original authority for a reevaluation of the vehicle's valuation based on standard depreciation practices. In conclusion, the Tribunal set aside the Order-in-Original, emphasizing the need for a reevaluation of the vehicle's valuation while upholding the appellant's explanation of the import history. The judgment highlighted the importance of credible evidence and proper valuation methods in customs cases.
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