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TMI Blog2002 (6) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... loyed gainfully in the UAE in owning a tailoring establishment (for about 19 years) on his return bought a Mercedes Benz Car (model E250) from M/s. Al-Araf General Trading. The car was registered in UAE. The appellant returned to India on 14-1-97. The car was shipped on 28-3-97. A Bill of Entry for home consumption No. 2241, dt. 17-4-97 was filed. The car was assessed, examined and cleared after payment of the assessed duty on 27-7-97. 3. Thereafter the car was sold to one Shri Ramana Shetty. However, the officers of the DRI took up the case for investigation on the ground that the documents produced for clearance of the car was forged. The officers of the DRI seized the car under Section 110 of the Customs Act pending investigation and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contents. The seal and signature of Ministry of Foreign Affairs, in turn, is seen attested by Consul of Consulate General of India of Dubai. He therefore discarded the contentions of the appellant that the documents were correct and duly attested. He therefore did not accept the documents as factually and materially correct. He referred to the deposition of the appellant that the car was purchased by him on 18-12-95 and it was in his possession till 14-1-97 when he returned to India and that the original invoice produced by the appellant was not signed, therefore he has recorded that the DRI cannot be faulted for the correctness of the documents which were solicited. He held that the DRI has furnished the necessary material regarding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the SCN to be incorrect, leads one to conclude that the Commissioner has been swayed by extraneous considerations and not the evidence on record. We therefore cannot uphold the confiscation and consequently the penalty. However, as pointed out by the Ld. DR that the invoice dt. 31-12-96 bears the Chassis number and the car could not have been in use/possession of the appellant, we would set aside this order and remand the matter to the Commissioner for re-adjudicating the ITC angle, by obtaining such material as he can, to determine the authenticity of the Registration book and other certificates, supply a copy of the same to the appellant, and therefore adjudicate the matter afresh. Pursuant to the same, the ld. Commissioner, after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this document is a forged one, is frivolous. He also after considering the issues raised during the personal hearing by the Advocate of the appellant, especially that the registration book for the private vehicle is genuine as certified by the Ministry of Foreign Affairs, Dubai, held, that the plea was not acceptable for the reason as found by him :- It is noticed from the rubber stamp dated 3-8-99 of the office of the Ministry of Foreign Affairs, Dubai affixed on the English Translation copy of the Original Private Vehicle Registration Book of the disputed car that the Under Secretary has only certified the stamp and signature of Ministry of Justice stating that he is not responsible for the CONTENTS. The seal and signature of Ministr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the DRI on the contentions raised by the Advocate on his written submission dt. 22-12-2001 were also shown to the advocate on 8-2-2002. These findings do not give any reasons why the copy of these alleged para-wise comments being relied upon by the Commissioner were not supplied to the appellants. (b) The remand orders are therefore not complied with. The alleged forged nature of the Car Registration remains unproved. Thereafter the Commissioner relies on the invoice dt. 31-12-1996 from M/s. Car Traders to M/s. Kampala Used Cars to come to a conclusion that the Car was not entitled for the benefit of import under the public notice. (c) We find that the remand order for the de novo Adjudication was with the specific directi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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