9911796707
TMI Blog2008 (10) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs, Cochin v. Shri Methwani 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. Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l these impugned orders lifted the no sale condition because the goods were held liable for confiscation and once the goods were held 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on account of the various fittings, furnishings, etc. because in the case of luxury cars, the value has already included 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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