9911796707
TMI Blog1997 (9) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... ublic Notice 197/90-93, dated 16-8-1991 was not satisfied in this case. In the impugned order, the CCE(A) held that ITC Public Notice 197/93 is not fulfilled in this case. He also pointed out that if the date of registration had been shown correctly the car would not have qualified for the benefit of Public Notice. He pointed out that there is a deliberate attempt to tamper with the date of registration and he confirmed the findings of the original authority in this regard. In order to appreciate the arguments of both the sides, we reproduce below the findings of the original authority. Since Shri Baskaran Pillai was seeking clearance of the car imported under Public Notice No. 197/91, dated 16-8-1991, along with the Bill of Entry filed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the vehicle mentioned as 9-6-1990 in the English translation of the private vehicle registration book and vehicle Export certificate are not correct. It had been proved that the correct date of registration of the vehicle is 9-8-1990 and not 9-6-1990 as furnished by Shri Bhaskaran Pillai. In fact, this date i.e. 9-8-1990 has been accepted by Shri Baskaran Pillai subsequently in his reply given to the shaw cause notice stating that Shri K.A. Mohammed Ali, Arabic Professor might have over looked the mistake while attention. The reason attributed by Shri Baskaran Pillai in this connection does not appear to hold water as in his reply given to the show cause notice, he himself has stated that the English translation was given by him on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and therefore, they are to take note of the actual facts and there was misdeclaration with respect to date of registration which would have a bearing on the value of the car as also the consequence on the duty. He, therefore, pointed out that be- cause of this misdeclaration the confiscation is in order in spite of the fact that relaxation has been obtained by the appellant from the competent authority. 5. We have considered then pleas made by both the sides. It is now seen that relaxation of the ITC policy has been obtained by the appellant from the competent authority. However, on verification of the facts it was found that date of registration was mentioned wrongly by the appellant even in his affidavit dated 20-6-1992. The explan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
