2002 (4) TMI 197

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....ence abroad, imported a car and filed a Bill of Entry on 13-3-2001. 2. A show cause notice dated 23-7-2001 was issued as it was proposed to fix the value of the car at Rs. 14,46,727/- and the car was liable for confiscation under Section 111(d) for having been imported in violation of ITC PN3 (RE-2000)/1997-2002, dated 31-3-2000, it was alleged that it was registered in UK prior to import and was....

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....ued, that document describes the car as new, therefore the plea of intentional misdeclaration of an old car in lieu of new, on part of the importer cannot be accepted. We however do not accept the plea of 'non-registration' prior to import and the qualification for exempted rates of duty made, by the appellant, on the grounds that the Registration in UK was for complying with UK rules by the deale....

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.... with effect from 31-3-2001 and not to the impugned import for which BE has been filed on 13-3-2001. Examining PN3 (RE-2000)/1997-2002, dated 31-3-2000 we do not find any case or cause to interdict the vehicle under Section 111(d). The statement of intent as relied upon in the SCN, later retracted, could be relied and may call for a confiscation only under Section 111(o) i.e. a liability to arise ....