2017 (7) TMI 183

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....ontours of the dispute is that they had imported motor vehicles under the facility extended to returning non-residents by which many of the conditions of import applicable to second-hand vehicles under public notice no.3/97 dated 31st March 1997 The Foreign Trade Policy were waived. The cars were found to have been violative of the condition of having been in the possession of importer while abroad for at least one year for cars with engine capacity of over 1600 cc and the value declared was also found to be inconsistent with that generally adopted for vehicles of the declared year of manufacture. Accordingly the bills of entry filed by them were subjected to enhancement of value and adjudicated for violating the condition of possession; th....

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.... of duty was computed to be Rs. 2,14,610 which was confirmed under section 28(1) of Customs Act, 1962 along with like amount of penalty under section 114A of Customs Act, 1962. 3. In the impugned order-in-appeal no. 400/2006 MCH/JC/Gr V/06 dated 30th August 2006, Commissioner of Customs (Appeals), Mumbai-I confirmed the demand, interest and penalty in relation to the Toyota Land Cruiser imported vide bill of entry no. 4703/22.02.2000 filed by Shri Mohammad Nazeer claimed to be a 1998 model valued at Rs. 5,00,000. At the time of clearance, the value was enhanced to Rs. 10,07,856 leading to assessment of duty of Rs. 10,48,392, the confiscated car permitted to be redeemed on payment of fine of Rs. 2,25,000 and penalty of Rs. 25,000 imposed ....

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....ke amount of penalty under section 114A of Customs Act, 1962. 5. On behalf of the appellants, Learned Counsel contends that the original authority had failed to provide an opportunity to cross-examine the issuer to the price certificate that had been relied upon by the adjudicating authority, as well as the first appellate authority, to arrive at the enhanced value and the year of manufacture. On a perusal of the records, we find that the certificate has been issued by the manufacturer of the vehicles and the enquiry which elicited this response had been routed through the local dealer of the manufacturer. It is seen that statement of the persons concerned with the obtaining of the price certificate had been furnished to the appellants a....

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....he practice of adopting the wholesale list price of the said vehicle in the country of manufacture in the year of manufacture with appropriate deductions for the passage of time would meet with the rigours of the rules pertaining to assessment. The first proceedings initiated were based on declarations in the bill of entry. The subsequent investigations having unearthed the suppression of the year of manufacture had to further proceedings for recovery of duties that were short-paid at the time of assessment. Owing to this, the plea of the bar limitation does not find any support. 7. We have heard Learned Authorised Representative who reiterated the findings of the first appellate authority. 8. It is clear from the records and submissi....