9911796707
TMI Blog2002 (9) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... nsaction between the manufacturer of the vehicle and the dealer before the dealer sold it to the appellant. He therefore had upheld the order of the adjudicating authority to the effect that though the vehicle has not been registered in Dubai and reportedly not used being a show room piece, it cannot be held to be a new vehicle by harmonious reading of Clauses 5 6 of Notification 4 dated 31-3-2001 and it has further been imported in violation of the import policy in force. It was in this background the ld. Commissioner (Appeals) held that the confiscation of the vehicle with an option of redemption and penalty are justified. Ld. Commissioner allowed the vehicle to be redeemed on payment of fine of Rs. 1,70,000/- and also upheld the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hala General Trading had submitted a declaration dated 12-6-2001 to the effect that the vehicle is 1999 model, show room display unit, economical type, not registered anywhere, 0 (ZERO) mileage and sold under as is where is basis. They also further certified that they have sold to Mr. Ramdoss, C/o R.K. Lodge, Chennai on 17-4-2001 under the Invoice No. HGT/178B/2001. dated 17-4-2001. The above factual position has also been recorded by the Assistant Commissioner of Customs (GR. 5-B) in his Order-in-Original No. 632/2001, dated 15-6-2001 and these facts are not in dispute. Therefore, they contend that the car is a new car and duty should have been taken from them as applicable to new car. 4. Ld. DR Shri A. Jayachandran submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re set aside the order of the ld. Commissioner (Appeals) to the extent wherein he has held that though the vehicle has not been registered in Dubai and reportedly not used being a show room piece, it cannot be held as a new vehicle by harmonious reading of Clauses 5 6 of Notification No. 4, dated 31-3-2001. We however confirm the finding of the ld. Commissioner (Appeals) accepting the invoice price for the purpose of assessment as per Rule 4 of the Customs Valuation Rules, 1988 and also confirm the confiscation of the vehicle with an option of redemption fine of Rs. 1,70,000/- and imposition of penalty of Rs. 20,000/- which we consider quite reasonable and we do not want to interfere with this portion of the order. The only interference r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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