TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal Orders Release of Imported Motorcycle, Upholds Transfer of Residence Benefits</h1> <h3>Babu John Versus C. C-Cochin-cus</h3> Babu John Versus C. C-Cochin-cus - 2020 (371) E.L.T. 305 (Tri. - Bang.) Issues:1. Rejection of appeal by Commissioner (Appeals) regarding import of used motor cycle under TR facility.2. Allegations of undervaluation of imported goods and motor cycle.3. Entitlement to Transfer of Residence (TR) benefit.4. Confiscation and valuation of imported motor cycle.5. Sustainability of impugned order.Analysis:1. The appeal challenged the rejection by the Commissioner (Appeals) regarding the import of a used motor cycle under TR facility. The adjudicating authority found violations in import conditions and undervaluation of goods, leading to re-determination of values and confirmation of differential duty.2. The appellant argued against the second adjudication proceedings related to house hold items, claiming they were already released upon payment of fines and penalties. The appellant also contested the alleged undervaluation based on a mistake in an insurance policy declaration.3. The appellant asserted entitlement to TR benefits, citing the Import Policy allowing NRIs to bring one vehicle after a minimum stay abroad. Documents supported the appellant's claim of possessing the motor cycle for over a year, fulfilling TR requirements.4. Regarding the valuation of the imported motor cycle, discrepancies arose between the declared value and the assessed value by the authorities. The appellant provided evidence to support the declared value, including comparisons with similar models and import data.5. The Tribunal analyzed the arguments and evidence presented by both parties. It found in favor of the appellant, citing legal precedents and the failure of the Department to establish under-valuation charges. The Tribunal set aside the impugned order, directing the Customs authority to release the motor cycle on payment of duty as per the declared value.This detailed analysis covers the issues raised in the legal judgment, providing a comprehensive overview of the arguments, evidence, and the Tribunal's decision in the case.
TaxTMI 
TaxTMI 
