9911796707
TMI Blog1998 (9) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... f Entry dated 11-1-1993, it was declared that the car was of 1980 make and model was 200 D. In the Car Export Certificate dated 25-1-1992 issued by the Traffic and Licence Department of Abu Dhabi, it was mentioned that the car was registered in the name of the Appellants since 28-6-1983. The enquires, however, revealed that the car was manufactured in 1983 and engine capacity was 2400 cc. and that car was not registered in the name of the Appellant in UAE. The Additional Commissioner of Customs in the adjudication proceedings, confiscated the car and gave an option to redeem the same on payment of fine of Rs. 2,10,000/- and imposed a penalty of Rs. 55,000/- observing that the appellant imported the Motor car under the cover of documents con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturer was incomplete in relation to the car as a whole; that on the basis of the model and date of manufacture of the engine, the car ought not to have been assessed for its year of manufacture and valuation. The car export certificate issued was correct and the adjudicating authority erroneously treated the car export certificate as a registration certificate of the Car. The implications of the subsequent change of the engine went unnoticed and there was no deliberate misdeclaration. He also mentioned that the possession, custody and use of the car need not necessarily take the registration of the car in the name of the user and registration in the user s name was not a mandatory condition for use and possession. He also submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants had stated in the declaration that the car was of 1980 make and 200D model whereas on the enquiry made with the manufacturer of the car revealed that the car was manufactured in 1983 and was of 240D model. The Appellants except stating that the car was of 1980 Make and after accident the engine was changed in 1983, has not produced any evidence in support of his contention. He has also not controverted the finding of she Collector (Appeals) that the car was not registered in her name and she purchased the car on 25-11-1992 and exported it the same day. According to Import Export Policy for 1992-97, it was essential that the car had been in the use of the importer for more than one year prior to his return to India. No evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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