2005 (7) TMI 515

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eat the same as an appeal. 2. The facts of the case are as follows : - The Respondent Shri J.C. Mathias filed a Bill of Entry dated 23-2-2000 for the clearance of a Car, Model 1989, Porche Hatchback with an engine capacity of 2649 c.c. Turbo. The Original authority proceeded against the Respondent on the ground that the car was not in use of the passenger for a minimum period of one year and therefore, it has been imported in violation of conditions stipulated in the Customs Public Notice No. 3/97-02 dated 31-3-1997. The car valued at Rs. 4,45,056/- was confiscated under Section 111(d) of the Customs Act, 1962. The respondent was given an option to redeem the same on payment of a fine of Rs. 1,50,000/-. A penalty of Rs. 10,000/- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... order of the Commissioner (Appeals) for re-assessment of car by taking USD as currency appears to be incorrect. (iii)    It was prayed to restore the order of the Original Authority. 4. Shri K.S. Ravi Shankar, the learned Advocate appeared for the Respondent and Shri R.V. Ramakrishnappa, JDR appeared for the Revenue. 5. The learned JDR pointed out that the adoption of British Pounds for assessment was never agitated by the Respondent either in the original proceedings or in the appellate proceedings. Moreover, the respondent never indicated the value of the car in Irish Pounds in the Bill of Entry. 6. The learned Advocate submitted that the cross objection filed by them may be treated as an appeal.....