9911796707
TMI Blog2002 (4) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner of Customs in the Order No. 28/2001 dated 19-10-2001 passed in respect of a Jaguar Car, 2000 Model, held that the car was a new vehicle and since the concessional rate of duty is applicable only to those cars which are not registered prior to importation to India and that the importer has not produced any conclusive evidence to prove that the vehicle was not registered prior to importation to India, he held that the said vehicle does not qualify for assessment at concessional rate of duty at Sl. No. 314 of the Notfn. 17/2001-Cus. 2. The Commissioner by the common order found :- 7. In the light of the definition reproduced above from the Notfn. No. 4(RE-2001)/97-02 dated 31-3-2001, I proceed to examine the present case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally correct. In the absence of any specific definition under the notification as to what constitutes a new vehicle, the definition given in Para 6(I) in the Import Licencing Notes appearing in Chapter 87 is therefore to be relied upon. Accordingly, the said vehicle in the first instance cannot be said to be a new vehicle. Even though in terms of Notfn. 31 (RE-2001)/97-02, dated 14-9-2001 the condition of Notfn. No. 4/2001 will not be applicable to the imports made in the provisions of Public Notice No. 3 dated 31-3-2000, it has not been clarified that as the definition contained in Para 6(I) of definition incorporated in the Import Licencing notes appearing in Chapter 87 shall not be made applicable to vehicles imported under Public Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been registered for use in any country according to the laws of that country prior to importation, which is possible only if the same is imported from the country of manufacture. In the present case, the appellant has not fulfilled the definition of new cars. Accordingly, since the first condition of the new car has not been complied with and the non-registration anywhere prior to importation is possible only when imported from the country of manufacture and the same is not the case with the car imported by the appellants, and this establishes non-fulfilment of the condition relating to registration, the appellants are not eligible for the concessional rate of duty. It is observed that the vehicles have run 3 and 91 kms respectively. Wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om payment of customs duty shall be exempt from all conditions of Notfn. 4 (RE-2001)/97-02, dated 31-3-2001. However, such imported vehicles cannot be sold in India except to another diplomat or privileged person and are compulsorily required to be re-exported. This exemption shall be applicable on all imports made subsequent to 31-3-2001. It is clear from para 4 that the exemption is limited to para 3 only giving retrospective effect in respect of imports by foreign diplomats and other privileged persons who are eligible to import duty free and not to the persons who import in terms of PN 3/2000, dated 31-3-2000. If it were the intention of the legislature, the exemption would have been referred to in a separate paragraph for all the paras ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to duty at tariff rate without the concession under Sl. No. 314 of Notfn. No. 17/2001-Cus. 3. By this common order, after hearing both sides, we are disposing of these two appeals, as we find :- (a) The basis for coming to a finding, of not having produced any conclusive evidence to prove that the vehicle was not registered prior to its import into India is clinched when we examine the translations of the Vehicle Export Certificates produced. They are UAE origin, issued by the Sovereign authority of that country. These certificates, clearly certify that there is no date of Registration shown in them for the vehicles in question in UAE. The cars have been admittedly shipped by the manufacturer in Japan to a dealer in Dubai (UAE) an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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