TaxTMI 
TaxTMI 
2016 (3) TMI 607
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.... No. 5223972 dated 17.04.2014. The declared price of the car was 41000 USD and the B/E shows the year of manufacture-2012 and the country of origin -Japan. On importer's request to adjudicate the case without SCN and personal hearing, the case was adjudicated by the Addl. Commissioner of Customs (Group-5B). It was found that the vehicle was not imported from the country of manufacture ie. Japan but it was imported from Dubai, UAE. Absolute confiscation of the vehicle was ordered and a penalty of Rs. 2,00,000/- was imposed on the appellants under Section 112 (a) of the Customs Act, 1962. The confiscation of the vehicle has been ordered for the reason that the appellant violated the licensing notes at Sl.No. 2(II) (a) (iv), (b) & (c) to Chapt....
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....country of origin. He further submitted that the goods imported do not fall into the category of prohibited goods, the adjudicating authority should have allowed to redeem the goods on payment of fine instead of confiscating the same. He further submits that by importing car from a country other than the country of origin, is only due to the mistake of overseas dealer. Vehicle is manufactured by an internationally known manufacturer, Nissan Motors and their vehicles are already plying on the Indian roads. Hence, there is no occasion to confiscate the importer's car especially when similar cars are released by the authorities. He relied on the following case laws:- 1. Yakub Ebrahim Yuseph Vs. CC, Mumbai-2011 (263) ELT 685 (Tri.-Mum.....
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.... 9. CC (Imports) Vs. Ganji mallaiah-2010 (259) ELT 58 (Bom.) 5. Heard both sides and on perusal of records, we find that the importer is not disputing that there has been a violation both by importing from a country other than that of manufacture and non-production of any Type Approval Certificate as required under Sl. No. 7 of the Import Licencing Note for claiming exemption from fulfilling the conditions. The only prayer is that the car may be ordered to be released on payment of appropriate fine. No doubt that the appellant has violated the policy norms for import of cars and the importer has not imported the car from the country of manufacture ie., Japan but instead imported from Dubai, UAE. And also the appellant has not co....
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....him Yuseph Vs. CC, Mumbai (supra) held that regarding absolute confiscation of such goods which are not prohibited in detail by referring all the previous decisions made by the Apex Court, various High Courts and other judicial forums in this regard and held as follows:- "the prohibition relates to goods which cannot be imported by any one, such as arms, ammunition, addictive substance viz. drugs. The intention behind the provisions of Section 125 is clear that import of such goods under any circumstances would cause danger to the health, welfare or morals of people as a whole. This would not apply to a case where import/export of goods is permitted subject to certain conditions or to a certain category of persons and which are ord....