9911796707
TMI Blog2024 (8) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... notice is time barred cannot be accepted. The reliance placed on by the counsel in the case of COMMISSIONER OF CUSTOMS VERSUS MMK JEWELLERS ANOTHER [ 2008 (3) TMI 5 - SUPREME COURT ] is not applicable as it was a notice issued under Section 28 and penalty imposed under Section 114(A) of the Customs Act, 1962. Based on the report received from the Mumbai Police, it is evident and beyond doubt that the car imported was mis-declared by tampering the chassis number and the value was also determined based on the mis-declared year of manufacture. The authorities below were right in redetermining the value at Rs.10,86,735/- in terms of Rule 5 of the Customs Valuation Rules, 1988. Appeal is partly allowed. - HON'BLE DR. D. M. MISRA , MEMBER ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t submitted that the differential duty demanded in the show-cause notice was dropped by the original authority for the reasons that the demand was time barred under Section 28 of the Customs Act, 1962 which was upheld by the Commissioner (Appeals) in the impugned order. In view of the above it is submitted that the entire show-cause notice is barred by limitation. It is also argued that once the demand is set aside, the question of imposition of penalty or redemption fine does not arise. 3.1 The learned counsel also objected the redetermination of value on the ground that the value cannot be redetermined at a belated stage and it is also not done as per the Customs Valuation Rules as laid down by the Supreme Court in the case of Eicher Trac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court of Bombay while hearing the case of Sushmita Sen vs. MGM in Writ Petition No.1064/2007 directed the Economic Offences Wing, Crime Branch Mumbai to investigate the alleged evasion of customs duty on imported cars based on forged documents in 48 cases. The appellant s case was one among them. The Mumbai police vide letter dated 08.05.2010 informed the customs Cochin that the vehicle Toyota Celsior having Chassis No. UCF 20-0141459 which was cleared vide Bill of Entry No.113291 dated 29.01.2002 was registered with the RTO showing the year of manufacture as 2001. They had also enclosed the examination report M(T) No.1516408 dated 28.07.2008 of Directorate of Forensic Science Laboratories, Home Department, State of Maharashtra which sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er: Provided that the notice referred to in clause (a) and the representation referred to in clause (b) may, at the request of the person concerned be oral. 3[Provided further that notwithstanding issue of notice under this section, the proper officer may issue a supplementary notice under such circumstances and in such manner as may be prescribed.] Section 111. Confiscation of improperly imported goods, etc. The following goods brought from a place outside India shall be liable to confiscation: - (m) 2[any goods which do not correspond in respect of value or in any other particular] with the entry made under this Act or in the case of baggage with the declaration made under Section 77 in respect thereof, or in the case of goods under trans ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
