2017 (12) TMI 34

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....9 for import of a passenger car Toyota Land Cruiser 200 Series V8 4.5 D4-D RHD Model 2008. The declared value for the said car is Rs. 32,37,557/-. The appellant claimed benefit under Notification 21/2002-CUS dated 01/03/2002. The bill of entry was assessed and the car was cleared on payment of the customs duty of Rs. 34,83,899/-. Later on, certain investigations were conducted by the officers. On completion of investigation, the Revenue held a view that the imported car was cleared with mis-declaration of its nature and value. It was alleged that the car was not a new one and, as such, the concession available to the new cars should not have been extended to the same. Further, the value was sought to be enhanced based on the manufacturer's ....

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.... website of the manufacturer without any basis. He contended that vehicle was imported on duty free basis into UK and thereafter to India. There were large number of similar vehicles which were imported around the some time in various ports in India. These price were very much available with Customs Authorities for comparison and for assessment. Even if the authorities are having reason to not to accept the invoice value the correct position would have been to compare the value of assessment in respect of identical or comparable goods which were very much available with the authorities. Straight way relying on the internet price is not legally tenable. (c) The learned Counsel also contested penalties on the second appellant on the ground ....

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....sal of order passed by the lower authority no evidence is coming out to hold this vehicle is a used one. Admittedly vehicle is imported into UK on 15/01/2009. There is no evidence that the prior to that date the vehicle has been used. The same is shipped to India on 27/01/2009 i.e. within two weeks of its importation into UK. 5. In a similar situation, we note that Hon'ble Delhi High Court in the case of Directorate of Revenue Intelligence Vs. Jay Polychem India Ltd. - 2016 (337) E.L.T. 510 (Del.) and in the case of Directorate of Revenue Intelligence Vs. Gurmeet Singh Soni - 2016 (338) E.L.T. 25 (Del.) held that considering the proximity of the dates involved in the shipment of the vehicle, the same cannot be considered as "second hand" a....