2018 (11) TMI 190

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..../08/2017 was issued. 2. The Adjudicating Authority passed the following order:- (i) He re-determined the assessable value of "Used Vehicle RHD, Hummer H3, Petrol, 3700CC, Colour Black, Chasis No. ADMDN13E384430791, YOM: Feb-2008, Engine No. M84430791" imported vide bill of entry No. 2593843 dated 25-07-2017 as Rs. 6,98,031/- by applying Rule 9 of the CVR"2007.  (ii) He confiscated the Goods under Section 111(m) and 111(D) of Customs Act, 1962 for mis-declaration of value and Policy violation regarding import of Old and used vehicle. (iii) As goods are found to be 'Prohibited', as discussed above, I absolutely confiscate the "Used Vehicle RHD, Hummer H3, Petrol 3700CC, Colour Black, Chasis No. ADMDN13E384430791, YOM: Feb- 20....

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....bsolute confiscation of the car. 6. The Ld. DR appearing on behalf of the Revenue submits that the cause of facts and circumstances and the contacts of the appellants it take colour of prohibition and confiscation of goods is justified. He reiterated the findings of the Adjudicating Authority and the Commissioner (Appeals). 7. Heard both sides and perused the appeal records. 8. We find that according to Circular No. 25/15 dated 15/10/2015, the value declared shall be examined with respect to Engineering Certificate as the part of loading but the same is not available. It is the case of the Revenue that the imported vehicle is an old and used and therefore, may be re-conditioned, re-furnished and there may be a change in the conditi....

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.... 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 ordered to be confiscated for the reason that the condition has not been complied with. In such a situation, the release of such goods confiscated would not cause any danger or detriment to public health." The above view is also supported by the Hon'ble High Court of Calcutta in its decision in the case of CC (Preventive), West Bengal v. India Sales International reported in 2009 (241) E. L. T. 182 (Cal.). 10. The above citation is squarely applicable to the facts of the present case. Further we find that an identical issue of im....