2026 (1) TMI 487

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....I), Chennai. 2. It is an unfortunate case where a bona fide owner of a car who imported his used car from UK to India under grieving circumstances, was stripped off of his very claim over the car by the Revenue Authority/Adjudicating Authority. 3. Brief facts as we gather from the impugned Order-inAppeal are that the Appellant from the year 2000 onwards was working in UK and on account of unfortunate demise of his wife, returned to India for permanent settlement. During his stay in UK, the Appellant has purchased BMW CAR from M/s. Black Horse Car Sales, West Midlands against the sales invoice dated 17.12.2012 and the sales invoice value was GBP 9800. The Imported car was within the possession of the Appellant for about three years bef....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar under Section 111(d) of the Customs Act, 1962 read with Section 3 (3) of Foreign Trade (D&R) Act, 1992 read with provisions of the Central Motor Vehicles Act, 1988 and rules made thereunder. Redemption on payment of fine of Rs.1 lakhs was allowed under Section 125(1) of the Customs Act, 1962. Penalty of Rs.25,000/- under Section 112 (a) ibid was imposed on the Appellant. 4. It appears that the Appellant filed an Appeal before the Commissioner (Appeals), Chennai, and the Commissioner (Appeals) also having rejected the same, the present Appeal is filed before us. 5. Heard Shri M. Karthikeyan, Ld. Advocate for the Appellant and Ms. Anandalakshmi Ganeshram, Ld. Assistant Commissioner for the Respondent-Revenue; we have perused the docu....