2009 (4) TMI 557

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....sel, for the Respondent. [Judgment per : Prabha Sridevan, J.]. -  The first respondent imported a Hummer Vehicle and filed a Bill of Entry dated 30-6-2006 with a declared value of US$ 55,000. It is admitted that the car was manufactured in USA. The department referring to para 2(II)(a)(iv) of Import Licensing Note to Chapter 87 of EXIM Policy confiscated the vehicle on the ground that t....

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....tes of America is false. It was further submitted that if it had been directly imported from United States of America, the vehicle would have been a left handed vehicle whereas the vehicle is a right handed vehicle and this shows that the goods were not shipped nor emanate from United States of America. 3. Learned counsel for the first respondent submitted that the bill of entry clearly sh....