2006 (3) TMI 585

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.... Agarwal, JDR, for the Respondent. [Order]. - This appeal is directed against the Order-in-Original dated 19-11-2004 vide which the imported goods were confiscated with an option to redeem the same on payment of redemption fine of Rs. 7 lakhs and penalty was also imposed on the appellants. 2. The relevant facts that arise for consideration are that the appellants imported 3 cars unde....

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....PCG scheme and it itself indicates or implies that cars should have been dispatched from Germany. He relies upon the Bill of Entry which shows that shipment was from Hamburg through Dubai. It is his contention that since this bill of lading clearly shows that shipment was from Hamburg was, in fact, shipped from country of origin. He submits that since on examination it was found that the cars are ....

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....port under EPCG scheme. Their order categorically states new vehicles. In reply to this letter the supplier sent some quotations. On mere perusal of the records, it is not clear whether the quotations were in respect of new cars that were to be dispatched from the manufacturer's factory at Germany. No doubt that the bill of lading which accompanied the vehicles indicate the Port of Lading as Port ....