2020 (9) TMI 1039

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....ANDING COUNSEL SMT.PREETHA S. NAIR JUDGMENT Dated this the 22nd day of September, 2020 The petitioner, who has purchased and imported a Toyota Land Cruiser vehicle from Sultanate of Oman, seeks to direct the respondents to calculate customs duty payable to the petitioner's vehicle covered by Exts.P1 to P3 in accordance with Ext.P5 Circular, within such time as may be fixed by this Court. The....

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....By Ext.P4, the 1 st respondent demanded customs duty of Rs.36,28,397/-. The petitioner states that the customs duty has been so demanded treating the vehicle as a new one. The vehicle is not new. The petitioner is eligible to get appropriate reduction in customs duty taking into account depreciation as provided by the Central Board of Excise and Customs in Ext.P5 Circular dated 26.05.1993. The pet....

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..... Advocate Preetha S. Nair, Standing Counsel for respondents 1 and 2, argued that a secondhand or used vehicle cannot be imported if the same is older than three years from the date of manufacture. Even if the vehicle is not older than three years, then the owner of the vehicle will have to pay customs duty in accordance with the import policy of the Government of India and Circulars issued by the....

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....herefore, it is only just and proper that the petitioner is relegated to appellate remedy available under the Customs Act at the first instance. Accordingly, the writ petition is disposed of permitting the petitioner to prefer an appeal against Ext.P4 before the Commissioner (Appeals) under Section 128 of the Customs Act, within a period of two weeks, along with a petition to condone the delay. I....