TaxTMI 
TaxTMI 
2025 (8) TMI 659
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....d by the Petitioner-M/s Soni E Vehicle Pvt. Ltd., under Article 226 of the Constitution of India inter alia seeking quashing the impugned office order bearing "C. NO. VIII/ICD/TKD/ 6AG/104/2013/PT.1/11695 dated 12th March, 2014 passed by the Office of the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi. The impugned order in effect was issued with the purpose of determining/ clarifying the number of components, if imported, would constitute a complete vehicle under the Motor Vehicles Act, 1988. 3. The Petitioner is a company engaged in manufacture and import of E-Rikshaws. The brief background of this case is that the Petitioner had filed certain shipping bills sometime between 2015 to 2019 for import of component....
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....bsolute confiscation of the same in the following terms:- ORDER "(i) I Confirm the re-classification of Goods covered under said 19 Bills of Entry, as discussed hereinabove Paras under CTSH 8703 90 10 till 31.12.2016 and thereafter under the CTSH 8703 8040 in terms of sub-section (4) of Section 17 of the Customs Act 1962. (ii) I confiscate the seized Goods covered under said 06 live Bills of Entry, having total Assessable Value of Rs. 1,18,36,944/-, as discussed hereinabove, under Section 111(m) of the Customs Act, 1962 and I impose a fine of Rs. 12,00,000/-(Rupees Twelve Lakh only) in lieu of confiscation under Section 125 (1) of the Customs Act, 1962. (iii) I confiscate the Goods covered under said 13 previou....
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....56335), 0-7, UPSIDC, Phase-V, Kasna Industrial Area, Greater Noida, Uttar Pradesh-201310 under Section 112(a)(ii) of the Custom Act, 1962 for their act of omission and commission in respect of seized Goods covered under above said 06 live Bills of Entry. (vii) I impose à penalty of Rs. 3,58,00,851/- (Rupees Three Crore Fifty Eight Lakh Eight Hundred and fifty one only) upon Noticee No.01 M/s. Soni E Vehicle Pvt. Ltd. (IEC No. 0513056335), 0-7, UPSIDC, Phase-V, Kasna Industrial Area, Greater Noida, Uttar Pradesh-201310 under Section 114A of the Custom Act, 1962 for their act of omission and commission in respect of Goods imported under said 13 previous Bills of Entry. (viii) I impose a penalty of Rs. 45,00,000/-( Rup....
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.... Writ of Mandamus, and/or any other appropriate Writ, orders or directions setting aside/Quashing the Impugned Office Order bearing "C. NO. VIII/ ICD/ TKD/ 6AG/ 104/ 2013/ PT.1/11695 dated 12.03.2014 passed by the Office of the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi, and/or, II. Direct the Hon'ble CESTAT to hear the Petitioner on merit without the pre-deposit/reduce the amount of predeposit, and/or". 7. Mr. Mehta, ld. Counsel appearing for the Petitioner submits that it is due to the Office Order dated 12th March 2014 that this confusion as to the nature of the goods imported has been created. He further submits that the Petitioner's Director has also filed an appeal before CESTAT, which is s....
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....ed that the goods continue to lie confiscated with the Customs. 11. Considering the facts that there is an enormous push being given to environmentally safer and friendly vehicles in the country, the confiscation of the E-Rikshaw in this matter would benefit no one in the prima facie opinion of this Court. The matter deserves adjudication on merits by the CESTAT. 12. Under such circumstances and bearing in mind the financial constraints of the Petitioner-company, which is engaged in importing E-Rikshaw/ components, this Court is of the view that pre-deposit can be reduced to a sum of Rs 5.5 lakhs. Accordingly, let the pre-deposit of Rs.5.5 lakhs be made within a month from today, i.e., 31st July, 2025 before the CESTAT. 13. Let thi....