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TMI Blog2010 (7) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... 980/2008-MUM - A/292-294/2010-WZB/C-IV/SMB - Dated:- 7-7-2010 - Shri Ashok Jindal, Member (J) REPRESENTED BY : None, for the Appellant. Shri P.K. Agarwal, Jt. CDR, for the Respondent. [Order]. - These appeals are filed by (a) Shri Maqsood Mahmood Ali @ Lucky Ali - the 2nd possessor of the car, (b) Shri Nadeem Gubitra - 3rd possessor of the car and (c) Shri Charanjit Singh - against the imposition of penalties under Section 112(b) of the Customs Act, 1962. 2. Brief facts of the case are that one Shri Mohamed Ebrahim Mahmood Haji - the importer, imported one BMW car under Transfer of Residence scheme. At the time of initial import it was found the Model Number was not correctly declared and the car was not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n it was handed over to Shri Nadeem Gubitra within a period of two years of its import. The main allegation against the appellants is that, they have knowingly taken over possession of the said car from the importer within two years of its importation into India which amounts to violation of EXIM Policy. There is no allegation against the appellants that they have knowledge regarding the misdeclaration of the year of the manufacture by the importer. The main allegation against the appellant is that they have dealt with the car within a period of two years of its import knowingly. 4. Through written submission, the appellants submits that the car was confiscated at the time of its import for violation of Transfer of Residence Policy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition on the importer that all such import shall carry a 'NO SALE' condition of two years. In this case, the importer brought the car into India under Transfer of Residence Scheme wherein he stayed abroad for more than two years but he violated the condition that he was not having the possession of the car for one year abroad. That is why the car was confiscated and redemption fine and penalty was imposed but in this case there is a violation of the post import condition of 'no sale' within 2 years of its import and in that case the car is liable to be confiscated and the Commissioner is rightly imposed the penalties on the appellants who dealt with the car knowingly that the car has been imported by the importer under Transfer of Resi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Legal heirs/successors of deceased relatives residing abroad; (d) Physically handicapped persons; (e) Companies incorporated in India having foreign equity participation; (f) Branches/offices of foreign firms; (g) Charitable/missionary institutions registered as per the law relating to the registration of the societies or trusts or otherwise approved by the Central or State Government, subject to the condition that the importer is an established institution and is functioning for the common benefit of the community and subject further to production of necessary clearance under the Foreign Contribution (Regulation) Act, 1976. (h) Honorary Consuls of Foreign Countries on the recommendations of the Ministry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions the persons who falls under (a) to (i) Clause of Conditions No. 3, they will not sell the vehicle for two years of its import. 7.2 In this case the car was confiscated at the time of its import for violation of Condition enumerated in serial (a) of Clause of Condition No. 3 that the importer was not having the possession of the car for one year abroad before coming to India. Hence, the importer is not covered by the Condition No. 3 of the Import Licensing Note. When the importer is not coming under this condition No. 3, the condition of post import that the vehicle shall not be sold for two years is applicable on the importer. The importer is therefore can sell the car after its import as the importer has already paid the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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