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TMI Blog2003 (9) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding the repayment of the loans and the bank at Dubai had disposed of the said vehicles, by an auction on 26-1-1995. The Show Cause Notices issued, as seen in the case of Appellant in Appeal No. 968/R/97-MUM alleged :- (i) The vehicle imported was auctioned by Standard Chartered Bank on 21-1-95 and hence could not have been in the importer s possession for more than one year as per Public Notice No. 202(PN) 1992-97, dated 30-3-94. (ii) Addresses on the invoice/bill of lading and address on the passport of the importer are different. (iii) The importer has misdeclared his address in India with intention to mislead the Customs Department after clerance of the car. (iv) Close scrutiny of invoice No. 0001, dated 2-1-93 shows that it has marking at left bottom side to indicate FPP/JAN 94/50 BOOKS , that would lead to the conclusion that the invoice was printed in January, 1994. Therefore, it appears that the invoice has been backdated with intention to mislead the Customs Department to avail wrongful TR facility. The importer had no funds towards payment of duty in his NRE account. (v) Date of arrival and date of shipment are different. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Evidence Act to the case booked under Customs Act while as per the decision in the case of D. Bhoormall - 1983 (13) E.L.T. 1546 (S.C.), it was held that the principles underlying Section 106 of the Evidence Act, the burden would deemed to have been discharged, if sufficient evidence to raise the presumption was adduced. (ii) The Commissioner (Appeals) was not correct in arriving at a decision that the Department had not presented any evidence or documents in the grounds of support were produced. (iii) The original authority had erred in relying on the premise that documents authenticated by the Indian Counsel in the UAE and by the Government Department in the Ministry of Interior like Registration Book, Insurance, etc. were originals was not correct. It was submitted that the documents, the Indian Counsel has certified, were mere translations of private vehicle registration, car vehicle exportation certificates from Arabic to English and there was no allegation that these documents were false, but it was their submission that these documents were obtained on misrepresentation of facts. (iv) The original authority has disregarded the evidence given in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of the 2 page fax sent to our former client Mr. Alex Joseph on 21 February, 1995. The office has sighted the original fax and is sure that what you have received is a deliberately altered copy and we would ask you to investigate this forgery. In the circumstances, we would ask that you refer all documents purportedly issued by Standard Chartered Bank to this office for verification. We are also not prepared to have Standard Chartered s documents and name brought into disrepute by any other party for their own gain. We repeat our statement of 21 June, 1995 that the three vehicles referred to in your fax of 20-6-95 were not sold by SCB on the 26 January, 1995. We are prepared to advise that the vehicles were sold to a third party on 21 January, 1995. We remain surprised that you have not gone through the usual channels of cross-jurisdictional enquiries and would urge you to do so if you require information from our records here. Please be advised that all communications from this office will be routed via our Bombay office to prevent alteration and will be handed to you by a Bank representative. From the above, it appears that certain original fax messages received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the three invoices are true and correct and that the No. FPP/Jan. 94/50 Books is their internal confidential coding of invoices and has no connection whatsoever on being printed in January, 1994 (Reply in original is enclosed). (iii) M/s. Standard Chartered Bank, Dubai : vide their letter dated 26-10-95, Shri M. Walker, Group Manager of M/s. Standard Chartered Bank, Dubai has informed that Mr. Shahli Akram has denied having issued letter of 25-6-95, that they have no dealings with three Mitsubishi Pajeros bearing the letter N in the vehicle identification numbers and if this is substituted with letter R the vehicle numbers quoted are correct and these vehicles were not sold by them on 26-1-95, but had been their property prior to this date and had been sold at auction following lawful repossession. In this connection intelligence gathered through overseas enquiry reveals that the letter dated 25-6-95 was indeed issued by the Standard Chartered Bank, but due to some reason the person who issued the letter is denying the same. However, the letter dated 25-6-95, while confirming the auction of seven vehicles on 26-1-95 disowns three vehicles starting with Chasis No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, dated 30-3-1994 issued by Government of India, Ministry of Finance, indicating the policy relating to Import of Cars. Para 2(A) thereof reads as under : Indian nationals or foreign nations of Indian origin coming to India for permanent settlement : (a) Import of one passenger car with engine size not exceeding four cylinders and not exceeding 1600 c.c. is permitted, 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 af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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