9911796707
TMI Blog2005 (6) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... actually of higher engine capacity, and that the price declared in the invoice was lower than the actual purchase price/commercial price and that the imports had been basically organised and managed by Shri Sadiq A. Futehally, proprietor of M/s. Ashiya Motors. The main evidence gathered during the investigation was that the actual cubic capacity of the engines was found to be in excess of that declared (declared CC was 1595 while it was found that the actual cubic capacity was around 1800 CC), on the basis of test conducted by IIT, Mumbai and other institutions and on the basis of technical literature. With regard to import policy, the main evidence was that, although import of cars was permissible only by NRIs who had paid for the cars in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of ₹ 2,00,000/- in respect of each of the show cause notices, on Shri Sadiq Futehally. Appeal C/502, 504 and 507/93 have been filed by Shri Sadiq Futehally against imposition of penalties in relation to cars imported by Shri Sushil Jolly, Dr. Yashwant Kher and Shri Kadri Aminuddin. 3. None appears for Shri Mukesh K. Aggarwal. Shri Sadiq Futehally is represented by his counsel Shri M.P. Baxi. 4. We have heard both sides and perused the records. 5. The preliminary objection raised by Shri Baxi to the hearing of the appeals by learned Member (Technical), Shri Moheb Ali M., on the ground that he was associated, as Deputy Director General of DRI, with the investigation of this case, is overruled, in view of the fact that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uly 1989 of the chairman of M/s. Volkswagen relied upon by Shri Futehally, to claim that export price list should be the basis of valuation, is India mentioned as a market where there is growth potential and that it is well known that very strict import regulations concerning motor vehicles exist in India and that no manufacturer would consider India as a market where any extraordinary thrust has to be made by way of reduction in prices and, therefore, the export price list was not a reality, but a myth generated by Shri Futehally. He has noted that the invoice dated 22-9-1989 specifically mentions equipment such as radio cassettes, power window, electric mirror, central locking and power steering, barring the radio cassettes, the other acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of export price list as against tourist price list relied upon by the DRI. However, he, has upheld the charge of misdeclaration of the description of the cubic capacity of the engine of all the three cars and the charge of trading in CCPs by Shri Futehally in respect of the cars imported by Shri S.K. Jolly and Shri Kadri Aminuddin and hence held that the cars were liable to confiscation under the provisions of Section 111(d), (m) and (o) of the Customs Act and Shri Futehally, Shri S.K. Jolly and Shri Aminuddin liable to penalty under Section 112 of the Customs Act. The finding of trading in CCPs is inter alia based upon File No. SF-2 seized from the residence of Shri Futehally and containing 28 CCPs in the names of various per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t thereto and hence there was no violation of the Import (Control) Order. We are of the view that the issue of trading in licences is of little significance in considering the liability of the cars to confiscation, as it has been found on test by the IIT that the cubic capacity of the engines of the cars imported by Shri Jolly and Shri Aminuddin was misdeclared - test reports show that the engine capacity was 1781 CC (rounded off to 1800 CC) while the capacity declared was 1595 CC. In respect of the car imported by Dr. Kher, the charge of misdeclaration of cubic capacity is clearly brought out from the statement of Shri K.S. Semi, works manager, referring to the instruction manual of Audi 80 cars and details shown in documents in seized fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
