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TMI Blog2010 (3) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... pt was made by the respondent to clear an imported car vide Bill of Entry No. 02438 dt. 8-9-99 by manipulating certain documents to avail certain, benefits. The revenue issued a show cause notice on 15-11-99. The car was also confiscated and imposed a penalty of Rs. one lakh vide Order-in-Original No. 6/2000, dt. 4-2-2000. Being aggrieved by the order of confiscation and levy of penalty, the respondent-assesses filed an appeal before the Commissioner of appeals, who directed the respondent to deposit a sum of Rs. 50,000/- as a condition to hear the appeal as required under Sec. 129A of the Customs Act and he also passed an order to release the car on payment of Rs. one lakh and he reduced the penalty to Rs. 50,000/-. Thereafter, the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich has attained finality? (ii) Whether the Tribunal is justified in directing payment of mahazar value of the imported car without reference to the customs duty payable thereon? (iii) Whether the Tribunal has committed an error in entertaining the appeal under Section 129A of the Customs Act notwithstanding the fact that the order of the Commissioner was not an adjudication order? (iv) Whether the Tribunal has committed an error in observing that the vehicle could not have been disposed of during the pendency of the appeal before -the Commissioner Customs (Appeals)? (v) Whether the order passed by the Tribunal is perverse and arbitrary? 3. We have heard the learned counsel for the parties. 4. The main contention of the revenue befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the revenue is not in a position to deliver the vehicle on account of his selling the vehicle, has rightly granted relief to the assessee directing the revenue to pay the value of the car as per the Mahazar value along with interest at 12% p.a. since the appellant has deprived the respondent-assessee to use his own car. In the circumstances, he requests this Court to dismiss the appeal. 6. Having heard the parties, we are of the opinion that these was no dispute with regard to the following extent : That the appellant had taken up the matter before the Appellate Commissioner being aggrieved by the levy of penalty and duty and he was willing to pay the duty as ordered by the Appellate Commissioner. Though he was willing to pay the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o deliver the vehicle to the assessee and what is ordered is only to return the Mahazar value of the car as on 25-1-2002 since the Mahazar is conducted by the appellant-revenue only. Accordingly, question No. 1 answered against the revenue. 7. Similarly, question No. 2 has to be answered against the revenue since the appellant cannot collect customs duty on account of sale of the vehicle by the revenue. Similarly, question Nos. 3 and 4 are also to be answered against the revenue on account of our finding on question Nos. 1 and 2. It is to be noted so far as question No. 3 is concerned, the order of the Appellate Commissioner has become final since the revenue has taken up the said order in appeal. Therefore, it is not open for the revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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