9911796707
TMI Blog2008 (10) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... ani Manish Shewaran OIA No. 37/2008 Dt: 21-2-2008 RF: Rs. 75,000/-Penalty: Rs. 40,000/- 2. C/416/2008 C/CO/191/08 CC, Cochin v. Shri Anil Srichand Hot Chandani OIA No. 38/2008 Dt: 21-2-2008 RF: Rs. 75,000/-Penalty: Rs. 40,000/- 3. C/417/2008 C/CO/192/08 CC, Cochin v. Ghai Simran Singh Pritamji OIA No. 39/2008 Dt: 21-2-2008 RF: Rs. 1,00,000/-Penalty: Rs. 50,000/- 4. C/418/2008 C/CO/193/08 CC, Cochin v. Sajid Puthiyaveettil Zareenas OIA No. 40/2008 Dt: 21-2-2008 RF: Rs. 1,00,000/-Penalty: Rs. 50,000/- 2. All these appeals involved the import of car on Transfer of Residence. All the respondents imported car from abroad and availed the Transfer of Residence facility for their import. The Revenue proceeded against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable for confiscation and once penalty and fine are imposed, then, it was not fair on the part of the Revenue to impose the condition. The Commissioner has given his reasoning in all the impugned orders which are as follows :- "The learned adjudicating authority has imposed 'no sale' condition for two years holding that Transfer of Residence Rule benefits has been given. A prohibition or ban on domestic trading is unconstitutional unless authorized by a specific law. In this case the concerned law is Transfer of Residence Rules. In this case benefit of Transfer of Residence Rules is being denied to the car inasmuch as it is being confiscated. Once the benefit of a law is denied, the obligation under the same law cannot be imposed in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these items. Therefore, they should not be added again. These points had been dealt with in the decision of this Tribunal in the Final Order No. 771 to 782/2008 dated 11-7-2008 in the case of Mr. Narayanan Nambiar Meloth v. CC and Others [2009 (233) E.L.T. 77 (Tribunal)]. Following the ratio laid down in the above decision, we dismiss the Revenue's appeal and allow the party's appeal partially. In fact, the party has pleaded for doing away with the fine and penalty. That cannot be done. There is a very clear violation of the Import Policy because the respondents were not in possession of the vehicle for a period of not less than one year before their arrival to India. Since that condition was violated, the imposition of confiscation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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