9911796707
TMI Blog1999 (7) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant filed this appeal against the order-in-original dated 28-8-1994 passed by the Collector of Customs, New Delhi. In the impugned order the Collector of Customs ordered the confiscation of car imported by the appellant and gave an option to redeem the car on payment of redemption fine of Rs. 1,50,000/- and imposed a penalty of Rs. 25,000/- under Section 112 (a) of Customs Act. Learned Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchased by the appellant on 4-3-1993 and the invoice was issued in the name of the appellant by the supplier. He submits that the car was initially registered in the name of appellant and in the name of his son Shri Parvinder Chopra. He submits that thereafter the registration was submitted to the authority in England for issuance of the new registration. The same was registered in the name of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant is a foreign national of Indian origin and came to India for permanent settlement. The Export and Import Policy 1992-94 permits the import of one passenger car by such foreign nationals on the condition that the car has been used of the importer for more than one year prior to his return to India. The contention of the Revenue is that car was registered in the name of Parvinder S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant only on 1-3-1994. The address of the appellant and the address of his son is the same which shows that both appellant as well as his son were residing together. The fact that the car was purchased by the appellant on 4-3-1993 is not disputed by the Revenue nor the Revenue is disputing the invoice in this respect. The condition of the Export and Import Policy is not the registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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