2000 (7) TMI 510

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.... Roy, JDR, for the Respondent. [Order per : S.N. Busi, Member (T)]. -  This appeal emanates from the Order-in-Original No. 20/96 (Comm.) dated 18-4-1996 of Commissioner of Customs, Calcutta whereunder 5 old and used cars were confiscated but allowed clearance on payment of redemption fine of Rs. 15,00,000/- and imposed a penalty of Rs. 7.5 lakhs. The redemption fine and the penalty were....

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....s per para of the Public Notice No. 202 (PN)/92-97 dated 30-4-1994 of Ministry of Commerce, Govt. of India, New Delhi only new cars upto 3 in number are permitted to be imported by a company incorporated in India with foreign equity participation of more than 25%. As the importation of the said cars was in excess of the permissible limit and the cars being used ones, the Customs felt that the impo....

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....ion and unsustainable. As regards the importation of the excess quantity of two cars, the learned Consultant pleads that it was solely due to ignorance of law. He, therefore, argues that this minor lapse requires to be condoned having regard to the fact that there is no outgo of the foreign currency. He submits that the order impugned deserves to be set aside with consequential relief to the appel....

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....mere absence of the expression 'new or old' in category 'E' would not warrant an interpretation that the importers under this category can import only the "new" and not the "old" ones. If the intention of the Central Government is to restrict it to the "new" car only, there ought to have been an explicit mention to that effect. Absence of such an expression, in our opinion, will confer a right of ....