Import licence verification for motor car import defeated confiscation where documents were traceable to the shipment.

An imported motor car was found not liable to confiscation where the Bill of Entry carried the licence number, the shipment delay had been condoned by DGFT, and correspondence linked the licence and release advice to the import. The Department could not disallow the import claim merely because the importer did not hold the original papers, and any doubt should have been verified with the licensing authority or the counterpart Customs office. Confiscation was set aside and the matter remanded for release of the car on payment of applicable duty, with liberty to claim depreciation before the assessing authority.

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Issues: Whether the imported motor car was liable to confiscation on the ground of alleged violation of the import conditions and absence of a valid import licence and release advice.

Analysis: The import documents showed that the licence number was furnished with the Bill of Entry and that the delay in shipment had been condoned by the DGFT. Correspondence from the DGFT and the Customs authorities also showed that the licence and release advice were traceable to the import in question. In these circumstances, the Department could not reject the importer's claim merely on the basis that the original documents were not in its possession, and any doubt ought to have been verified from the licensing authority or the counterpart Customs office.

Conclusion: The car was held not liable to confiscation. The confiscation was set aside and the matter was remanded for release of the car on payment of appropriate duty, with liberty to raise depreciation before the assessing authority.

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