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TMI Blog1999 (2) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in this case is import of 5 second-hand cars out of which 4 cars are Honda Accord and 1 car is Toyota Corona, the last one being imported by Shri Mani Ravi. Shri Mani Ravi was an NRI based at Singapore whereas the other 4 cars are claimed to be imported by the other four persons out of the 5 mentioned above when they returned from occupation in Saudi Arabia as per the transfer of residence scheme. 3. Heard Shri Lakshmi Narayana, learned Advocate for appellants who submits as follows :- (a) All these five persons requested the assistance of one Shri Aravind Rao. He is an expert in selection, purchase and shipment of second-hand cars to NRIs returning to India. While the appellant Shri Mani Ravi was known to Shri Aravind Rao as both of them were living in Singapore, the other four appellants living in Saudi Arabia were introduced to Shri Aravind Rao by a common friend namely Shri Shashi. Accordingly, all the five vehicles were shipped from Singapore to ICD Bangalore; (b) By mistake the appellants Bills of Lading and manifest of import of these 5 cars were made out in the name of Shri Aravind Rao. This error was later rectified when the shipping lines were asked to amend the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 92-97 policy period dated 30-3-94 which prescribe the following conditions to be fulfilled for the import of such cars by persons transferring residence from abroad to India :- (a) Import one passenger car with engine capacity not exceeding four cylinders and not exceeding 1600 CC whether the car is new or old. Alternatively, import of one passenger car is also permitted provided the car has been in the use of the importer for more than a year prior to his return to India. (b) The importer has stayed abroad continuously for a period of at least two years prior to his coming to India for permanent settlement. (c) The payment for the car is made abroad before his return to India. (d) The car should be imported into India within six months of the arrival of the importer in India for permanent settlement. (e) If the importer transfers his residence out of India again, he will be entitled to import another car under this policy only after a minimum period of five years from the date of importation of the previous vehicle. (f) The importer is free to sell the car in the open market after his return to India without any restriction as regards the period of retention of the veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dentification and assistance in purchase of second-hand cars in Singapore at prices which were agreeable to be paid by the importers and to oversee necessary paper work formalities being completed as well as to ship the vehicles physically to Bangalore for the consolidated amounts of Rs. 30,000/- per vehicle which was received by him as compensation. Learned Advocate therefore submits that Aravind Rao is professionally engaged, inter alia, in such activities alongwith his other business of managing Tea shop in Singapore. Learned advocate says that Aravind Rao has clearly disclaimed the ownership of each of these vehicles and since he merely helped in the shipment of the cars to India, he has not violated any law relating to import of vehicles in India. Therefore, the penalty of Rs. 4,00,000/- should be totally set aside. 10. Heard Shri S. Sankaravadivelu, learned JDR who submits as follows :- (i) The vehicles were imported and reached Bangalore ICD around February 1995. However, no one approached for their clearance till last week of April 1995. Had the present five appellants who claimed the ownership being the real owners, who had invested so much money in this import, it def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tious person. As against that, neither Shri Aravind Rao nor the other appellants are fictitious as all other supporting documents have been produced. (C) With respect to the decision cited regarding absolute confiscation of car where engine capacity exceeded 1600 CC, learned advocate prays for a lenient view as absolute confiscation would be a too harsh decision particularly because this is a second-hand car and already substantial demurrage has accrued. 12. Learned Advocate submitted that the issue was also seized of by Hon ble High Court of Karnataka with respect to Department s procedure to auction these vehicles had not been made known to him by appellants and therefore this could not be submitted before the Tribunal when stay applications were considered earlier. 13. I have carefully considered the rival submissions and the records of the case including the copies of Registration Certificates and the Bank transfer documents submitted before the Tribunal by Learned Advocate. 14. I find that while the Department has proceeded against the appellants on the ground that they are not genuine importers thereof because the Bill of Lading was initially in the name of Shrl Aravi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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