TaxTMI 
TaxTMI 
2002 (7) TMI 621
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....luation was also accepted by the department. They produced certificates, as required, and also submitted to the department that they had complied with the Notification No. 4(RE-2001) 1997-2002, dated 31-3-2001 and requested to adjudicate the same without issuing any show cause notice. During the personal hearing the appellant submitted, he had complied with the above notification and he was not aware of the import of cars through Custom Ports other than Mumbai Port and requested to release the car. 2. The Commissioner of Customs ordered absolute confiscation of impugned car valued at Rs. 10,75,187/- CIF under Section 111(d) of the Customs Act, 1962. 3. The grounds in the appeal are :- (a) The appellant had not attempted to import any of the goods into India in contravention of any rules and regulations prevailing in India. (b) The Commissioner purportedly relied upon extraneous considerations which had no nexus of any kind whatsoever in relation with the goods brought in the instant case. This shows the non-application of mind on the part of the Commissioner. The goods brought for his bona fide use and for the us....
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....missioner of Customs, Mumbai - 1999 (113) E.L.T. 157 (Tri.). (e) The appellant states that, here is a case, where the bill of entry has been filed as per Section 46(1) and Valuation (Determining of Price of Imported Goods) Rules, 1988, the normal principle for arriving at a proper price is in accordance with transaction value as per the provisions of Section 14 of the Customs Act, 1962 and this has not been followed. (f) Material documents collected by the department to make out a case against them (appellant) has to be given, but this was not given. (g) The Commissioner of Customs erred in adopting the conditions governing the second hand used car in 4(RE) 1992-97, dt. 31-3-2001. Such a stipulation of the functional parts as in a new car, need not necessarily be/will not be available in second hand or used cars. It is a matter of customary and practice to adopt the deduced value method under Rule 8 of CVR, 1988 and the acceptance of Transaction Value is very rarely accepted in respect of second hand/used cars. Hence, there is an apparent contradiction in the impugned order. It is the normal comm....
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....hat they are not bound by their previous decisions whether the doctrine of precedents applies in its full rigor to administrative agencies and officers, and whether a reasonable latitude should be given to them or administrative tribunals to correct or modify their previous decisions may still remain a debatable controversy in the world of law; nevertheless I am clearly of the opinion that neither the Appraiser nor the Collector of Customs can change his mind from time to time in respect of the same article by assessing them in the case of one importer under one section and the assessing item for another customs to do so will lead to utter confusion in the very basis and principles of taxations and grave uncertainty in business and foreign trade. Its more serious result will be the most unfair discrimination of taxes in respect of the same goods with regard to different importers. That cannot be permitted by the Constitution which insists on the equality of law as one of its fundamental guarantees. I am therefore inclined to hold that the Customs are bound by their own precedents in administration taxing statutes involving the very basis of taxation in respect of a particular artic....
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....uld not be frustrated by the absolute confiscation ordered as we find that the 'principle of legitimate expectation' as laid down in Halisburry Law of England, Edition Vol. I(I) Para 81 has been relied upon by the Madras High Court and referred to as :- ".........A person may have a legitimate expectation of being treated in a certain way by an administrative authority though he has no legal right in private law to receive such treatment the legitimate expectation arises either from a representation or promise made by the authority including and implied representation or from consistent past practice. (underlining supplied) Ref. Sunshine International & Another v. Collector of Customs, Madras [1993 (42) ECC 282 (Mad)]" The Hon'ble Madras High Court further held in this case that Customs authorities cannot take a different view with regard to import of some goods as to whether to confiscate completely or to grant an option to pay a fine. We therefore, would order, on the same lines, as regards the treatment to be meted to imports of cars. We find the Tribunal in the case of Shah Tools & Bearings Co. v. Collector of Cust....