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TMI Blog2016 (3) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... price of the car was 41000 USD and the B/E shows the year of manufacture-2012 and the country of origin -Japan. On importer's request to adjudicate the case without SCN and personal hearing, the case was adjudicated by the Addl. Commissioner of Customs (Group-5B). It was found that the vehicle was not imported from the country of manufacture ie. Japan but it was imported from Dubai, UAE. Absolute confiscation of the vehicle was ordered and a penalty of Rs. 2,00,000/- was imposed on the appellants under Section 112 (a) of the Customs Act, 1962. The confiscation of the vehicle has been ordered for the reason that the appellant violated the licensing notes at Sl.No. 2(II) (a) (iv), (b) & (c) to Chapter 87 of the ITC (HS) classification of expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods imported do not fall into the category of prohibited goods, the adjudicating authority should have allowed to redeem the goods on payment of fine instead of confiscating the same. He further submits that by importing car from a country other than the country of origin, is only due to the mistake of overseas dealer. Vehicle is manufactured by an internationally known manufacturer, Nissan Motors and their vehicles are already plying on the Indian roads. Hence, there is no occasion to confiscate the importer's car especially when similar cars are released by the authorities. He relied on the following case laws:- 1. Yakub Ebrahim Yuseph Vs. CC, Mumbai-2011 (263) ELT 685 (Tri.-Mum.) 2. D' souza Lawrance Vs. CC, Cochin-2007 (215) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isputing that there has been a violation both by importing from a country other than that of manufacture and non-production of any Type Approval Certificate as required under Sl. No. 7 of the Import Licencing Note for claiming exemption from fulfilling the conditions. The only prayer is that the car may be ordered to be released on payment of appropriate fine. No doubt that the appellant has violated the policy norms for import of cars and the importer has not imported the car from the country of manufacture ie., Japan but instead imported from Dubai, UAE. And also the appellant has not complied to the provisions of importing norms stipulated in 2 (c) of Chapter 87. 6. We also find that the appellants have waived both SCN and the personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions made by the Apex Court, various High Courts and other judicial forums in this regard and held as follows:- "the prohibition relates to goods which cannot be imported by any one, such as arms, ammunition, addictive substance viz. drugs. The intention behind the provisions of Section 125 is clear that import of such goods under any circumstances would cause danger to the health, welfare or morals of people as a whole. This would not apply to a case where import/export of goods is permitted subject to certain conditions or to a certain category of persons and which are ordered to be confiscated for the reason that the condition has not been complied with. In such a situation, the release of such goods confiscated would not cause any dan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of confiscation with an option for redemption of vehicle on payment of redemption fine and appropriate customs duty on such clearance. 11. In view of the forgoing discussions, we modify the order of absolute confiscation to confiscation with an option to redeem the vehicle on payment of appropriate redemption fine and customs duty and uphold the penalty imposed on the appellants under Section 112 (a) of the Customs Act and remit the matter to the adjudicating authority only for the purpose of determining the redemption fine under Section 125. We also set aside the penalty imposed by the Commissioner (Appeals) under Section 117 of the Act. The appeal is disposed off in the above terms. (Order pronounced in the open court on 23.12.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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