2004 (1) TMI 472

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..... a valid import licence No. P/W/0548548, dated 13-1-95 issued by the Director General of Foreign Trade; that initially the Customs Department held the car to be more than 3 years old from the date of registration pointing out that the date of shipment of the car would be taken to be the date given on the Bill of Lading and not the date on which the car was received by the shipping company for shipment; that the delay was got condoned from D.G.F.T. in June, 1998; that subsequently the Customs Department under letter dated 4-7-98 directed them to seek clearance of the impugned car from Ahmedabad as import licence was registered over there or to put up the release advice so issued by the Asstt. Commissioner of Customs, Ahmedabad on 28-8-98; th .....

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..... sioner of Customs, Ahmedabad who had issued the release advice; that similarly if the adjudicating authority found that there was any difference in the endorsement made on the two copies of the import licence, an opportunity should have been given to the Appellants to produce the original copy of the import licence. Finally the learned Advocate submitted that as the car has been imported in 1996 and it is lying with the Customs they are eligible for depreciation of the value of the car for the purpose of levying Customs duty. He has relied upon the decision in the case of Garden Silk Mills Ltd. v. UOI - 1999 (113) E.L.T. 358 (S.C.) = (1999) 8 SCC 744 wherein it has been held by the Supreme Court that the value for the purpose of Customs dut .....

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..... m before the Tribunal. 4. We have considered the submissions of both the sides. A perusal of the photocopy of Bill of Entry brought on record by the Appellants reveals that import licence No. P/W/0548548 was presented with Bill of Entry filed by the Appellants for the clearance of the car in question. The Appellants under their letter dated 17-1-97 had requested D.G.F.T. to condone the delay of 19 days and in the said letter they had mentioned the licence No. under which they were permitted by the D.G.F.T. to import a car. The D.G.F.T. under letter dated 4-6-98 communicated the decision of the Policy Relaxation Committee to condone the delay of 19 days for shipment of second-hand car. A copy of the said letter was also endorsed to the Cu .....

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