2008 (7) TMI 229

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....o.   Name of the Parties Impugned Order No. & Dt. Amount involved   1.   1.C/35/2008   Mr. Narayan Nambiar Meloth v. CC, Cochin   O-I-A No. 481/2007 dt. 15-10-2007 by CC (A), Cochin RF of Rs. 1,00,000/- Penalty of Rs.50,000/- 2.   1. C/272/2008 C/CrossObj./151/2008     CC, Cochin v. Mr. Razak Mammu Haji     OIA No. 509/2007 dt. 22-11-2007 by CC (A), Cochin   Valuation amount Rs.2,84,892/- RF: Rs.1,00,000/- Penalty: Rs. 50,000/- 2. C/273/2008 C/Cross Obj./94/2008     CC, Cochin v. Shri D'Souza Jerry     OIA No. 517/2007 dt. 29-11-2007 by CC (A), Cochin   RF: Rs. ....

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....hin v. Shri Narayanan Nambiar Meloth   O-I-A No. 481/2007 dt.15-10-2007 by CC (A), Cochin -do-       10. C/753/2007 C/C0/89/2008   CC, Cochin v. Shr John Mammen   OIA No. 486/2007 dt. 25-10-2007 by CC (A), Cochin RF: Rs. 50,000/- Penalty Rs 25 000/-   11. C/754/2007 C/CO/90/2008 CC, Cochin v. Shri Gereria Prakash Phahilajrai OIA No. 488/2007 dt. 25-10-2007 by CC (A), Cochin RF: Rs. 75,000/- Penalty: Rs.30,000/- No sale condition quashed   Since there are common issues in these appeals/cross-appeals, we are taking up them together for common disposal. 2. We heard both sides. 3. Shri P.A. Augustian, Advocate appeared on behalf of the appe....

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....upholding the imposition of fine and penalty had stated in his order that the 'no sale condition after import is waived as the TR facility is not allowed.' This observation of the Commissioner (Appeals) is strongly challenged by the Revenue. 5. The learned Departmental Representative Shri Sambi Reddy invited our attention to the following provisions in the policy: (3) (1) The conditions at Sl. Nos. 1 & 2 above shall not be applicable on import of passenger cars/jeeps/multi utility vehicles etc. on payment of full Customs duty by the following categories of importers: (a) Individuals coming to India for permanent settlement after two years continuous stay abroad provided the car has been in the possession of the individual for a per....

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....port only specially designed vehicles suitable for use by handicapped. All such imports shall carry a "NO SALE" condition of two years which shall be endorsed by the Customs authorities on the passport/registration documents at the time of import and by the Regional Transport Authorities when such vehicles are presented for registration in India. The DGFT may, however, permit relaxation of these conditions or imports by any other category not listed above in special circumstances. 6. On a very careful consideration of the issue, we find that on account of the violation of the import policy, penalties have been imposed on the respondents holding that the motor cars are liable for confiscation. Once, the penalties are imposed it means that....

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.... absent. Transaction value cannot be rejected in the light of the Eicher case. The Commissioner (Appeals) has correctly followed the ratio of the Eicher case. Hence, we reject Revenue's contention on this point. Therefore, as far as the question of refurbishing charges is concerned, the following Revenue's appeals are dismissed. C/753/2007, C/478/2007, C/749/2007, C/75072007, C/751/2007, C/752/2007 & C/754/2007 9. In respect of Appeal No. C/272/2008, the respondent Razak Mammu Haji accepted he paid 55,000/- dirham to the dealer in Dubai. However, he contended that the value of the car is only Yen 6,50,000/- which is less than 55,000/- dirham. The difference between the above amounts is the dealers' commission. The above contention was....