9911796707
TMI Blog1999 (11) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of the car, as seen from the invoice, was paid. Appellant used the vehicle for some time during which it met with accident. Subsequently, she sold it to her brother-in-law and he is possessing the vehicle. 2. Customs authorities came to know that vehicles manufactured by Volks Wagen are being imported into India without paying proper Customs Duty. Directorate of Revenue Intelligence went into that question. On the basis of the information gathered, proceedings were initiated against the importers. Since the appellant got one Audi 80 imported, she was also a recipient of Show Cause Notice dated 19-2-1991. She was called upon to show why the car should not be confiscated under Section 111(m), 111(o) and 111(d) of the Customs Act read w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the car 3. Trading of CCP - Not Proved 4. Evasion of duty - Proved It was on these findings he imposed liability on the importer as stated earlier. Dissatisfied with the above conclusion reached by the adjudicating authority - the Collector, the Revenue has come up in appeal in Appeal No. C/153/94-A. The prayer therein is whether by an order passed under Section 129B of the Act, the Tribunal should modify the order read with show cause notice by enhancing the value of the cars as per tourist price list, order confiscation of the goods and impose appropriate penalty on all concerned parties or pass such order as deemed fit and proper . 4. The fact that Mrs. Anita Singhal, an NRI, at the time of transfer of residence plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle imported by her as per the information given by the manufacturer would come to 13,000 D.M. (approx.). That is the price shown in the invoice issued in her name. 6. On the basis of the evidences before the Collector, the adjudicating authority came to the conclusion that by carrying out some minor changes in the engine its capacity can be varied. Misdeclaration regarding CC was alleged in the case of cars with engine capacity of 1595 CC. Relevant finding on this aspect is in the following terms:- ... After June, 1989 it is claimed that M/s. VW found that market for 1595 CC vehicles in the region were dwindling and so they undertook a task of converting 1800 CC engines into 1600 CC, using a conversion kit till about October, 1989 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 600 CC. In the absence of such evidence, we are clear in our mind that the action initiated against her was clearly misguided. 7. As stated earlier, the vehicle was cleared on payment of Customs Duty on 20-4-1988. Show Cause Notice issued on 19-2-1991 was clearly barred by limitation. This is so when it is seen that there was no mis-declaration or suppression even according to Collector s own finding. So there was no possibility of the Revenue invoking the extended period. If there is no misdeclaration, as alleged by the department, there could not have been any claim for differential duty. If no differential duty could be claimed, the Revenue could not impose any penalty either. Reference may be had to the decision of the Supreme Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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