2002 (7) TMI 627

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.... the value of Rs. 9,80,368/-. As per condition 2(a) of the aforesaid Public Notice, a passenger is entitled to import a car without a licence only if he has stayed abroad continuously for a period of two years. The Customs authorities held the view that this condition is not fulfilled by the appellant in this case inasmuch as he had made short visits (the total duration of short visits is not discernible from the appeal papers) to India during the previous period of two years. It was therefore held that the passenger had violated condition 2(a) of the Public Notice and the goods could be cleared only under a valid import licence. The appellant however did not have a valid import licence. He waived the show cause notice and a personal hearin....

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....reduced the redemption fine to Rs. 75,000/- and the penalty to Rs. 10,000/-. But for this modification, the appeal of the party is otherwise rejected. 3. This is an appeal against the impugned order of Commissioner (Appeals). I have heard Shri J.M. Sharma, Consultant for the appellant and Shri H.C. Verma, JDR for the respondents. The ld. Consultant for the appellants is relying on the Ministry of Finance (Department of Revenue), New Delhi Circular No. 96/95, dated 29-8-1995 (from F. No. 497/8/95-Cus.-VI). This Circular is reproduced below:- "Subject:- Clarification regarding policy relating to import of cars. The undersigned is directed to refer to the Commissioner of Customs, Delhi's D.O. Letter No.VII/12/ACU/7-Cars/165/Ch.87....

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....l of Foreign Trade, vide his letter No. 39 (587)/92-97/IPC/183, dated 29th June, 1995 (copy enclosed) has clarified the two points, as below : (i)       for eligibility to import a car, relaxation of short visits, as provided for in the Baggage Rules should be made applicable, and (ii)     it should be linked with the Transfer of Residence only, as the Import Policy of car clearly indicates under Category 'A' that import is allowed to persons coming to India for permanent settlement. (5) The above clarification may be kept in view for clearing the Consignment of cars". 4. In terms of para 4 of the afore-mentioned circular of the Ministry, the DGFT vide their letter date....