9911796707
TMI Blog1999 (4) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... also on payment of penalty of Rs. 25,000/-. The car was revalued from Rs. 1,55,000/- to Rs. 3,35,735/- and accordingly the assessable value was fixed in the said order. 2. Heard Shri C.G. Varkey, ld. Consultant and Shri S. Sankaravadivelu, ld. JDR. 3. Ld. Consultant submits that the Order-in-Original impugned has considered only the half truths and facts involved in as much as :- (a) The car was originally imported from Japan to UAE as it is clear from the Registration dated 15-1-1989 by the Traffic Department by UMM AL QUWAIN. The Registration was also renewed from time to time. (b) Since the car was not giving proper service, therefore it was exported to Japan for reconditioning in terms of International Warranty. (c) After rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and therefore the facts emerged therein only pertained to the second export from Japan to Dubai after reconditioning. The fact of reconditioning is mentioned therein. (i) He further submits that only enquiry from Embassy was on M/s. CKK Company Ltd. and when the said Japanese firm has clearly given a more detailed explanation by the letter mentioned above, therefore the same cannot be ignored, particularly in the light of the registration certificate issued by the Traffic Authorities in UAE in 1989. 4. Heard ld. DR who submits that registration certificate of 1989 cannot be relied upon as it was the experience of the department that such registration certificates were issued by the local authorities of small towns in UAE even by chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the contentions of the Revenue that the registration certificate of the competent authority in the Govt. of UAE can be discarded simply on the ground that in some other cases earlier the department had noticed such irregularities in certificates of registration issued in that country. The Department has not led any evidence to show that this certificate with respect to this car is not genuine. Simple because the department did not want to create diplomatic problem, their plea of non verification with the Govt. of UAE cannot be held against the importer appellant. We find that as against this, the appellant has in fact explained quite credibly the presence of the sticker as relating to the second import. This second import claim is evi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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