9911796707
TMI Blog2007 (9) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... country of manufacture was Germany, but the import was from UAE. The bills of landing filed by the importer mentioned a UAE port as the port of loading and Chennai as the port of discharge. The description of goods given in the document indicated that the cargo orientated from Hamburg in Germany. The invoice produced by the importer was found to have been issued by M/s. Choice Motors, UAE and the same indicated that the vehicle was of RIGHT HAND DRIVE. However, the chassis no mentioned in the invoice was the same as the chassis no found on the vehicle on examination. The Commissioner, in the impugned order, confiscated the vehicle under Section 111(d) of the Customs Act on the ground that the same had been imported against the restriction u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insisting on type approval certificate, it is not open to the Customs authorities to resist the subsequent import of the same model of car by the appellant. With regard to valuation, it is submitted by learned Counsel that the appellant had satisfied the requirements of Rule 10A of the Valuation Rules by producing the relevant documents including the dealer's invoice and, therefore, resort to Rule 8 was unwarranted in this case. It is submitted that it is not the case of the Revenue that the invoice was not genuine, nor any other reason has been stated in the impugned order for rejecting the transaction value borne on the invoice. We have heard ld. SDR also, who submits, with reference to the relevant provisions of the policy, that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Policy relating to import of new vehicles, we note that, for claiming exemption from the conditions mentioned at S.No. 2(II)(c) of the Import Licensing Notes under Chapter 87 of the Exim Code, the importer should necessarily produce type approval certificate/conformity of production from an international accredited agency from the country of origin, with a notarized English translation thereof. The said certificate should stipulate that the vehicle complies with all ECE regulations for the complete vehicle. The certifying agency should be one notified in Policy Circular No. 26/2004, dated 9-2-2004. We do not think that these requirements can be blindly relaxed. However, for the ends of justice, we are of the view that the importer should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Motors, who were claimed to be dealers, in UAE, of BMW car manufactured in Germany. This invoice contains identity particulars such as vehicle model no., chassis no. etc. The claim of the appellant is that the vehicle had been shipped from Germany and subsequently transhipped from UAE and, therefore, the value mentioned in the dealer's invoice should be accepted in view of the international practice relating to trade in motor vehicles. We find that the impugned order does not contain any finding or observation against the genuineness of this document. The Commissioner has chosen to go by the listed price of the vehicle for the year 2005. It is settled law that, before proceeding to determine the assessable value of imported goods, the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
