2024 (8) TMI 912

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....d 29.01.2002, which was assessed to a value of Rs.5,25,485.82 and corresponding duty of Rs.9,30,992/-. Subsequently, a letter dated 20.03.2009 was received from the Commissioner of Customs (Import), Special Intelligence and Investigation Branch, Mumbai based on which a show-cause notice dated 21.03.2014 was issued under Section 28(1) and Section 124 of the Customs Act, 1962, which has resulted in the impugned order. The Commissioner (Appeals) observing that there is ample evidence in tampering the chassis Number of the imported car and mis-declaring the year of manufacture, upheld the order of the original authority. Accordingly, the value of the car was redetermined as Rs.10,86,735/- and the car was confiscated under Section 111(m) of the ....

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.... imported by the appellant, the chassis number was tampered with. In their examination report dated 28.07.2008, it was stated that the chassis number of the subject vehicle is UCF-20-0141459 and after restoration it was found that the actual chassis number was UCF20-0142459. Based on the above, it was found that the declared year of manufacture which was 1994 was actually 2001. In view of the above, the original authority had rightly redetermined the value. Since it is a case of tampering and mis-declaration, there was no time limit under Section 124 for issuing show-cause notice for confiscation of the goods. The Revenue also relied on decision of the Hon'ble High Court of Calcutta in the case of All India General Transport Corporation Ltd....

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....y, a notice was issued to the appellant under Section 124 of the Customs Act, 1962 and the goods were confiscated under Section 111(m) and redemption fine and penalty was imposed under Section 112(a) of the Customs Act, 1962. 5.1 Let's examine Sections 111 and 124 of the Customs Act, 1962, which reads as : Section 124. Issue of show cause notice before confiscation of goods, etc. - No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person - (a) is given a notice in 1[writing with the prior approval of the officer of Customs not below the rank of 2[an Assistant Commissioner of Customs], informing] him of the grounds on which it is proposed to co....