1997 (6) TMI 108

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....tnam Singh, SDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - The short point for determination in this appeal is whether late submission of D-3 intimation shall require payment of duty again, even if same goods were cleared on payment of duty stating that they were the same which were covered by D-3 intimation. 2. The facts of the case in brief are that the appellan....

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....particulars are easily available and necessary in respect of motor vehicles. He submits that the Chassis No. and Engine No. of the Motor Vehicles were furnished when they were cleared earlier for export, but were received back. The identifying particulars were given again when cleared for home consumption. These particulars clearly indicate the Chassis No. as well as Engine No. and these were rela....

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....mplied with, therefore, the lower authorities have rightly demanded duty. 5. Heard submissions of both sides. We find that the admitted position was that D-3 intimation was not submitted in time. However, we find that the Motor Vehicles are very clearly identifiable by the Engine Nos. and Chassis Nos. No two Motor Vehicles of the same make can have the same Engine Number and Chassis Number....