9911796707
TMI Blog2000 (7) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : S.N. Busi, Member (T)]. This appeal emanates from the Order-in-Original No. 20/96 (Comm.) dated 18-4-1996 of Commissioner of Customs, Calcutta whereunder 5 old and used cars were confiscated but allowed clearance on payment of redemption fine of Rs. 15,00,000/- and imposed a penalty of Rs. 7.5 lakhs. The redemption fine and the penalty were paid on 18-6-1996. 2. The facts in brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30-4-1994 of Ministry of Commerce, Govt. of India, New Delhi only new cars upto 3 in number are permitted to be imported by a company incorporated in India with foreign equity participation of more than 25%. As the importation of the said cars was in excess of the permissible limit and the cars being used ones, the Customs felt that the importation was in contravention of the Import Expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excess quantity of two cars, the learned Consultant pleads that it was solely due to ignorance of law. He, therefore, argues that this minor lapse requires to be condoned having regard to the fact that there is no outgo of the foreign currency. He submits that the order impugned deserves to be set aside with consequential relief to the appellant. 4. Shri R.K. Roy, learned JDR appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t warrant an interpretation that the importers under this category can import only the new and not the old ones. If the intention of the Central Government is to restrict it to the new car only, there ought to have been an explicit mention to that effect. Absence of such an expression, in our opinion, will confer a right of importation of new or old car. In this view of the matter, we hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Sl. Nos. 1, 2 and 4 on page No. 3 of the said Order and uphold the confiscation of the other cars. Consequently, we reduce the redemption fine from Rs. 15 lakhs (rupees fifteen lakhs) to Rs. 5 lakhs (rupees five lakhs only). As only 2 cars are held to be liable for confiscation, we reduce the penalty from Rs. 7.5 lakhs (rupees seven lakhs fifty thousand) to Rs. 2 lakhs (rupees two lakhs only). T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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