9911796707
TMI Blog2009 (3) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... n was given on payment of Rs. 2,00,000/- and personal penalty of Rs. 1,00,000/- was imposed. Commissioner (Appeals) reduce the redemption fine and penalty to Rs. 1,00,000/- and Rs. 50,000/- respectively. Held that- We do not find any infirmity in his order. In these circumstances, we reject revenue’s appeal. - C/671/2008 - 206/2009 - Dated:- 5-3-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Cross Objection No. C/CO/292/2008 Shri V.R. Gyaneshwar, JDR, for the Appellant. Shri P.A. Augustian, Advocate, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - Revenue as filed this appeal against Order-in-Appeal No. 218/2008 passed by the Commissioner of Customs (A), Cochin. 2. The responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... getting the car from Japan rather than buying one in Dubai, namely, India does not permit import of left-hand driven cars which only is available in Dubai, seems quite reasonable. Hon'ble CESTAT, Bangalore bench have repeatedly held that in such circumstances, invoice value should not be rejected. One such Order [2006 (196) E.L.T. 218 (T-B)] has been accepted by the Hon'ble Supreme Court also. CESTAT has also held that no addition is required to be made as accessories are standard in the luxury cars. I therefore accept the invoice value as the assessable value. Since value is considerably reduced, I also accordingly reduce the redemption fine and penalty to Rs. 1,00,000/- and Rs. 50,000/- respectively." 3. Revenue is aggrieved over the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t contains details such as chassis number, engine number, colour, luxury accessories like TV navigation, leather electric seats, sunroof name of the importer and Cochin as destination; and (b) Bill of lading tallies with the description entirely. In the invoice, the year of make of the car and the odometer reading showing the distance which the car has run has not been indicated. The chassis number and engine number mentioned only for the identification of the vehicle and do not bear of a used car. Also the port of shipment is an important factor determining the value of any goods in international trade. Freight depends on the port from which the goods are shipped. No mention of port of shipment has also been made in the invoice. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he market. The Commissioner (A) has reduced the redemption fine and personal penalty by 50%, on the ground that on accepting the invoice produced by the importer, the assessable value of the car is considerably reduced. (vii) At the time of examination of the vehicle, it was noticed that the odometer reading was 43,313 kms. The export certificate issued by the Japanese authorities mentions the odometer reading of the vehicle on 4-12-2007 as 42,100 kms. Assuming that this would have been the odometer reading on 3-10-2007 (the date of importer claims to have purchased the car), the car has been used for 1213 kms till its export from Japan. This clearly shows that during the period between 3-10-2007 and shipment of the vehicle, the vehicle w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
