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TMI Blog2006 (3) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... under bill of entry No. 134994, dated 17-11-2003 by Shri Mohammed Ibrahim Kanyana. M/s. GCL Shipping Ltd., Customs House agents filed a bill of entry along with the necessary documents like bill of lading, invoices, certificate from M/s. R.A. Creamer Sons Ltd. stating that vehicle is brand new and not registered in UK or any other place and affidavit of Shri Mohammed Ibrahim Kanyana declaring that he has been continuously residing abroad since 1998 and he has come to India for permanent settlement on 24-4-2003 and has imported one new unregistered Jaguar car giving the detail of model. Based on documents the vehicle was examined and on examination it appeared that the declarations are not reflecting the correct value of the vehicle. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the car was shipped from Felixstowe as is evidenced by the endorsement in the vehicle registration document V5 of DVLA. M/s. Autofreight Ltd., UK had exported the car from UK as mentioned in the V5 certificate of DVLA and M/s. GCL Shipping were the consignee on behalf of Shri Haren Choksey and M/s. Raymonds were the real beneficiaries. The shipment was effected from UK after legal formalities and thereafter a change of shipper and consignee was effected to lend credibility to the concocted invoice and certificate in the name of M/s. R.A. Creamer and Son s certifying the car to be Brand New and unregistered. Shri Mohammed Ibrahim Kanyana was nowhere in the picture as far as the exporting country U.K. was concerned. He appeared in the docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion into India. He ordered confiscation of the car but gave an option to the importer to redeem the same on a fine of Rs. 15 lakhs. He imposed a penalty of Rs. 5 lakhs on Shri Mohammed Ibrahim Kanyana and Rs. 50,000/- on Shri Debdeep Sinha under Section 112 of the Customs Act besides penalties imposed on Shri A. S. Reghunathan and Shri Haren Choksey. 3. Shri Mohammed Ibrahim Kanyana in his appeal has taken the ground that the car was imported under transfer of residence rules and benefit of ITC Public Notice No. 3 (RE/2000) 1997-2002, dated 31-3-2000 is applicable to the appellants. The car was registered car instead of brand new one. The submissions regarding provisional registration which is necessary for export purpose in UK were over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first Shri Riaz Don and subsequently in the name of Shri A.S. Reghu. The car was never registered in the name of Mohammed Ibrahim Kanyana. Shri Mohammed Ibrahim Kanyana had come to India for permanent settlement in April, 2003. The date of manufacture of car as given in the enclosure to letter of High Commission of India is 23-9-03, that is much after the return of Mohammed Ibrahim Kanyana for permanent settlement in India. When he has left the UAE permanently for settlement in India, he was not having any car. Therefore, the car cannot be imported under transfer of residence rules. It is also a fact that he gave his passport for being misused and he signed the documents for clearance of the vehicle from Customs by fitting a bill of entry t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Mohammed Ibrahim Kanyana and finally to give this car to M/s. Raymonds through Shri Haren Choksey. Shri Debdeep Sinha has arranged for provisional release of the car by giving Rs. 20 lakhs in cash for bank guarantee and as well as the whole of duty of more than Rs. 33 lakhs. The finding of the Commissioner that the car was registered in UK in the name of Shri Riaz Don, then it was changed in the name of Shri A.S. Reghu, the assessable value taken from the manufacturer for the same model and specifications of the vehicle are factually correct. Therefore, the finding of the Commissioner regarding the real valuation of the vehicle and illegal import is established. Therefore, confiscation of the vehicle and imposition of penalty on Shri Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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