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TMI Blog2002 (7) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... . As per condition 2(a) of the aforesaid Public Notice, a passenger is entitled to import a car without a licence only if he has stayed abroad continuously for a period of two years. The Customs authorities held the view that this condition is not fulfilled by the appellant in this case inasmuch as he had made short visits (the total duration of short visits is not discernible from the appeal papers) to India during the previous period of two years. It was therefore held that the passenger had violated condition 2(a) of the Public Notice and the goods could be cleared only under a valid import licence. The appellant however did not have a valid import licence. He waived the show cause notice and a personal hearing was granted to him. He ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 75,000/- and the penalty to Rs. 10,000/-. But for this modification, the appeal of the party is otherwise rejected. 3. This is an appeal against the impugned order of Commissioner (Appeals). I have heard Shri J.M. Sharma, Consultant for the appellant and Shri H.C. Verma, JDR for the respondents. The ld. Consultant for the appellants is relying on the Ministry of Finance (Department of Revenue), New Delhi Circular No. 96/95, dated 29-8-1995 (from F. No. 497/8/95-Cus.-VI). This Circular is reproduced below:- Subject:- Clarification regarding policy relating to import of cars. The undersigned is directed to refer to the Commissioner of Customs, Delhi s D.O. Letter No.VII/12/ACU/7-Cars/165/Ch.87/75, dated 9-6-1995, addressed to Jt. Dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied the two points, as below : (i) for eligibility to import a car, relaxation of short visits, as provided for in the Baggage Rules should be made applicable, and (ii) it should be linked with the Transfer of Residence only, as the Import Policy of car clearly indicates under Category A that import is allowed to persons coming to India for permanent settlement. (5) The above clarification may be kept in view for clearing the Consignment of cars . 4. In terms of para 4 of the afore-mentioned circular of the Ministry, the DGFT vide their letter dated 29-8-95 have clarified that for the purpose of import of a car, relaxation of short visits as provided in the Baggage Rules should be made applicable. It is observed that und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the analysis recorded above. Appeal No. C/230/02/NB/SM: 5. This appeal is filed by Shri Patel Sajeed Dawood against the confiscation of a used Toyota Aristo Car imported by him and released on payment of redemption fine of Rs. 55,000/- and penalty of Rs. 8,000/- as per the Order dated 21-2-2002 passed by the Commissioner of Customs (Appeals), Airport, Mumbai. The facts in this appeal are identical to those in the case of the appeal of Shri Abdul Razzaque recorded above. The impugned order of the Commissioner (Appeals) in this case also therefore, is set aside and the matter remanded to the Original Authority for de novo consideration and passing an order afresh on the same terms and conditions. 6. Both the appeals are thus allowed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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