TaxTMI 
TaxTMI 
2011 (3) TMI 214
X X X X Extracts X X X X
X X X X Extracts X X X X
.... PER: S.S.KANG The appellant filed this appeal against the order passed by the Commissioner of Customs whereby the value in respect of the car imported by the appellant was enhanced and the car was confiscated on the ground of misdeclaration of value and country of manufacture. An option to redeem the same on payment of redemption fine of Rs.4 lakhs has been given and penalty of Rs.2.5....
X X X X Extracts X X X X
X X X X Extracts X X X X
....As per import policy, the car is to be imported from the country of manufacture and in the present case, the country of manufacture was Japan and the car imported from United Kingdom. 3. The contention of the appellant is that the car was manufactured in Belgium and from Belgium the car was shipped to U.K. The Appellant purchased the car in U.K. As the car manufactured in Belgium and imp....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... condition that it shall be imported from the country of manufacturer was deleted. 4. The contention of the Revenue is that on records the country of manufacture is Japan as per certificate produced by the appellant. It is also on record that the car was originally manufactured in Japan and some enhancement was done in Belgium and thereafter the car was sold In U.K. from where the appell....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... enhancement was done in Belgium before the car is sold in U.K. In the circumstances, we find no merits in the contention of the appellant that car was imported from the country of manufacture. As per the import policy, the car is to be imported from the country of manufacturer, hence there is no infirmity in the impugned order whereby it is held that there is violation of import policy. The value....