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TMI Blog2007 (4) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... ter referred to as the applicant) and Shri Kuldeep Bishnoi, Shri Tarjeet Singh, Shri Charanjeet Singh, Shri P.S. Mehta and Shri Mohammed Majit Akthar (hereinafter referred to as the co-applicants) against Show Cause Notice F.No. 23/102/2005-DZU/4740 dated 30-8-2006 issued by the Additional Director General, DRI, Delhi Zonal Unit, New Delhi (hereinafter referred to as Revenue) which came up for Final hearing on 12-4-2007 when the applicants were represented by Shri Narender Pal Singh, Advocate and Revenue was represented by Shri A.K. Sharma, SIO, DRI. Reportedly the said SCN is pending adjudication. 2. The case came to be admitted vide this Commission s Admission Order No. A-541-542/-CUS/07-SC (PB) dated 15-1-2007. The brief facts of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ldeep Bishnoi, MD of the applicant company in order to obtain a VIP registration number. It was humbly prayed that in view of their full admission of the allegations made in the SCN, immunities from fine, penalty, prosecution and interest may kindly be granted. 4.1 The Representative of Revenue while confirming receipt of payment made in respect of the full duty due, strongly opposed the grant of immunities. It was submitted that the Mercedez car was imported on 13-4-2004 and the Bentley car on 4-9-2004. The applicant had, from the beginning, no intention to utilize the said cars in discharge of the obligations, placed in terms of the Exim Policy and the custom notifications by earning foreign exchange against the said vehicles. The appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Bench has gone through the case records as well as submission made by both sides. Opposing grant of immunity from penalty. Revenue placed reliance upon the Order of this Bench dated 26-9-2006 in the case of M/s. Vacations Travels Tours. The said case is distinguishable in that Revenue had there in brought on record importation of vehicles having been done for the use of private individuals who had chosen personal preferences viz. colour of the car, make of the car, model of the car etc. In the present case Revenue has not brought on record any such evidences. Therefore, the Bench is inclined to grant immunity from penalty. 5.2 As regards immunity from interest it is noticed that this is a case of misuse of EPCG licences and non-fulfi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest as indicated below. Interest : In view of the facts indicated above, the applicant is directed to pay interest at 15% from the date when the payment of duty was due till the date it was paid. The Revenue shall calculate the interest amount accordingly and after adjusting the balance from the excess amount of Rs. 1,10,74,603/- intimate to the applicant, the balance amount to be paid, within 15 days of receipt of the Order. The applicant shall pay the same thereof within 15 days of receipt of said intimation and report compliance to the Bench as well as Revenue. Fine : This is a case involving import of expensive luxury cars for personal use in the guise of earning foreign exchange therefrom. Therefore immunity from redemption fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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