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TMI Blog2015 (1) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962 along with interest of Rs. 9,50,316/- under Section 28AB of the Customs Act, 1962. Further the goods have been confiscated under the provisions of Sections 111 (d), 111(m) and 111 (o) of the Customs Act, with an option to redeem the same on payment of fine of Rs. 10 lakhs. A penalty of Rs. 30,31,727/- has been imposed on the appellant under Section 114A of the Customs Act, 1962. Aggrieved of the same, the appellant is before us. 2. The facts relevant to the case are as follows: 2.1 Smr. Armaity S. Patel imported a second hand car vide Bill of Entry No. 403455 dated 27/10/2003 claiming the year of manufacture as 2001 and availing the benefit of Transfer of Residence Rules. The vehicle was assessed at value of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the investigation carried out by the department, Smt. Armaity S Patel deposited an amount of Rs. 21,72,615/- and requested for provisional release of the seized vehicle which was released to her on 20/04/2007 on execution of provisional duty bond of 20 lakhs and a bank guarantee of Rs. 4.00 lakhs. Subsequently, a show-cause notice dated 2/23 rd February 2009 was issued to Smt. Armaity S Patel proposing to revise the value of the imported car at Rs. 22,17,638/- and demanding a differential duty of Rs. 20,81,411/- under Section 125 (2) of the Customs Act. Interest of Rs. 9,50,316/- was also proposed to be demanded under Section 28AB of the Customs Act. It was also proposed to confiscate the car under the provisions of Sections 111(d), 111(m) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... berate mis-declaration, provisions of Section 111(m) and 111(o) are also not attracted and therefore, the confiscation of the impugned car is incorrect in law. The learned Counsel further submits that the duty demand has been confirmed under Section 125 (2) of the Customs Act. Therefore, the question of demanding interest under Section 28AB or imposition of penalty under Section 114A of the Customs Act is not in accordance with law. The lower appellate authority has ignored the contention of the appellant that in a case where conditions of a notification has been violated, the question of invoking provisions of Section 125 would not apply. The said provisions would apply only in a case where the details regarding bills of entry are not know ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not in dispute that the appellant had violated the provisions of Transfer of Residence Rules by returning to Dubai before completing the required period of stay in India. It is also not in dispute that the year of manufacture is May 2003 as the same has been certified by the manufacturer of the car on the basis of the chassis and engine number. Therefore, violation of Transfer of Residence Rules, and mis-declaration of material particulars, that is, the year of manufacture is clearly established. These facts have not been disputed by the appellant. The only contention is that the appellant declared the particulars based on the invoice given by the dealer and there was no attempt to mis-declaration with an intention to evade payment of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted under Transfer of Residence is clearly liable to confiscation. Once the goods are seized and found liable to confiscation, the provisions of Section 125 would come into picture. There is no time limit specified for demand of duty under Section 125. The said section clearly provides that when the goods are seized and allowed to be redeemed, the owner or the person from whom the goods are seized, shall be given an option to redeem the same on payment of a fine and while undertaking redemption, the concerned persons shall pay the duties and other charges leviable on the goods. Therefore, in the present case since the goods have been seized and confiscated under the provisions of under Section 111 (m) and 111 (o), liability to differential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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