9911796707
TMI Blog2007 (8) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty and other charges in view of Sections 111 and 125 of the Customs Act, 1962?" 2. Brief facts may first be noticed. The Government of India, Ministry of Finance, Department of Revenue issued a notification bearing No. 258/90- Customs, dated 23-10-1990, whereby exemption of duty of custom was granted for a motor car when imported into India by an Indian repatriate from Iraq or Kuwait through land customs station at Attari, Amritsar (P-2). The respondent assessee, who was repatriated from Iraq and holder of Indian Passport No. E-134764, imported a Toyota Crown car Model No. 1988 at assessed value of Rs. 15 lakhs, vide Bill of Entry dated 9-2-1991. The respondent-assessee claimed exemption from duty under Notification No. 258/90-Cus., d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r held that due consideration is required to be given to the scheme of notification dated 23-10-1990 (P-2), which was issued on humanitarian grounds. The Tribunal also ignored the opinion expressed by the Expert who opined that the model of the vehicle was 1990 and not 1988 as per the claim made by the assessee-respondent. The basis for ignoring the opinion of the Expert was that the Expert was never produced before the authorities and his testimony was not authenticated by cross-examination by the assessee-respondent. Accordingly, it was found that the assessee-respondent was entitled to the benefit of notification dated 23-10-1990; and concluded that the restriction imposed by paragraph 135 of import and Export Policy for the year 1990-93 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the value of the car as shown in the seizure memo which is Rs. 15 lakhs after deduction of the redemption fine amount of Rs. 2.20 lakhs, in the light of Tribunal's order in Anil Kumar Jaiswal v. CC Patna - 2003 (58) RLT 1013 (T) and the decision of the Delhi High Court in Shilp Implex v. Union of India 2001 (128) E.L.T. 54 (Del.) confirmed by the Supreme Court in 2002 (140) E.L.T. 3 (S.C.). The submission of the appellant has great force in the light of case cited supra. We, therefore, grant the prayer of the appellant by directing the Customs authorities to return within a period of eight weeks from the date of receipt of this order, the value of the car as fixed in the seizure memo i.e. Rs. 15 lakhs minus redemption fine of Rs. 2.20 lak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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