9911796707
TMI Blog2004 (11) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... CTS OF THE CASE 2. Shri Idulla Babu Rao (applicant) holds an Indian Passport (No. A-4399135 dated 4-12-1997). The applicant returned to India on 15-2-2004 after a stay of more than two years in Dubai (UAE) for permanent residence. He imported one used Toyota Land Cruiser car bearing chassis No. HDJ101-0014333 vide Bill of Entry No. 448379 dated 30-3-2004 filed in Mumbai Custom House. The said Bill of Entry showed the declared value of the impugned car as Rs. 6,00,000/-. As this value appeared low, it was not accepted and hence the assessable value was raised to Rs. 7,57,275.78. The applicant contended that as per law the transaction value shall be accepted for the purpose of assessment. Clearance of the said car was initially sought as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, was pleased to allow provisional release of the car pending adjudication on payment of duty with a bank guarantee of Rs. 5 lacs. However, the Custom House approached the Hon ble Court for recalling the Order dated 16-8-2004 and the Hon ble Court was pleased to pass a further Order dated 15-9-2004 disposing the writ petition as withdrawn, thereby recalling the earlier order dated 16-8-2004 and also ordering return of the bank guarantee to the applicant. Paragraph 7 of the Order dated 15-9-2004 of the Hon ble Court reads as under :- 7. We record and accept the statement of the learned senior counsel for the Revenue that show cause notice under Section 28 read with Section 124 of the Customs Act, 1962 shall be given to the petitioner wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be given to the petitioner within ten weeks from the date of order i.e. up to 24-11-2004. Naturally, the department is bound by the order. 5. The ld. Advocate for the applicant while reiterating the above facts submitted that car should be treated as detained since 30-3-2004 which in turn is nothing but seizure and application has been filed after 180 days of that seizure and according to Section 127(B)(2) of the Customs Act, 1962, applicant is entitled to approach this Commission for settlement of his case. Further, in compliance of the Hon ble Court s order passed on 15-9-2004, a show cause notice has been now issued by the Revenue and since SCN is in existence on the date of admission hearing, besides being eligible to approach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iving redemption option by the adjudicating authority as it was not on the prohibited list, the representative submitted that redemption option would have to be given. The Bench next drew attention of the representative to Section 127B(2) of the Act, as per which a case could be admitted, the representative replied that he was opposing admission of the case as the case has to be disposed of by the adjudicating authority in terms of the show cause notice. In case of admission and settlement, no immunities may be granted. He did not object to final disposal of the case as full duty has been paid by the applicant. 8. The Bench has gone through the records of the case and the submissions made by the applicant and the Revenue during the course ..... X X X X Extracts X X X X X X X X Extracts X X X X
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