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2010 (1) TMI 476

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..... order. Held that - finding in adjudication based on information furnished by manufacturer. Adjudication order attained finality and amendment made cannot be faulted. Plea that amendment carried out without material or enquiry rejected. - 27293 of 2006 - - - Dated:- 20-1-2010 - Antony Dominic, J. Shri P.A. Augustian, for the Petitioner. Shri T.P.M. Ibrahim Khan, ASGI, for the Respond .....

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..... 100-134325 declaring the year of manufacture as 2001. The car was examined by the officers of the customs department and the engine number was found to be 9098856 and the type was 2 UZ-FE. It is stated that the details of the vehicle available from the Import Manifest were forwarded to M/s. Toyota Kirloskar Motors, Bangalore, the authorised representatives of M/s. Toyota Motors Corporation, Japan .....

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..... ed that the vehicle was actually Toyota Land Cruiser with chassis No. UZJ 100-014 5432 manufactured on 13-6-2003. From this information, it was realized that the actual chassis number was tampered and manipulated and wrong number and year of manufacture was declared by the importer, the petitioner herein to make it appear that the vehicle is older than it actually was. It was also found that the d .....

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..... become final. It is on the basis of this finding, subsequently the Customs Department, by Ext. P11 order, made amendments in the bill of entry incorporating the year of manufacture of the vehicle as 2003. It is this order which is under challenge in this writ petition. 5. As already seen, amendment to the bill of entry made by Ext. P11, in relation to the year of manufacture of vehicle, was carr .....

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