2005 (9) TMI 148

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....540 dated 26-1-2004 was issued by Abeer Shipping Est., P.O. Box No. 21307, Dubai, UAE, on receipt of the said car. The Appellant filed Bill of Entry No. 448023 dated 29-3-2004 for clearance of the said car claiming Public Notice No. 3(RE-2000)/1997-2002 dated 31-3-2000. The assessable value of the car was computed by the Group VB, Customs as Rs. 9,36,395/-. 4.However, the car in question was seized. It was alleged that the B/L dated 26-1-2004 was predated deliberately by the Appellant to circumvent the condition of one year possession notified vide Notification No. 29 (RE-2004) 2002-2007 w.e.f. 28-1-2004. The relevant portion is produced as below :- "Individuals coming to India for permanent settlement after two years continuous stay ....

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....rging inter alia that - (a)        the allegation of predating was based on assumption and that there was nothing to discredit the contention of the Appellant that the car was purchased on 19-1-2004 and that the House Bill of Lading by M/s. Abeer Cargo Est. was issued on 25-1-2004. (b)        the absolute confiscation of the seized car was not sustainable in view of the Section 125 of the Customs Act, 1962, (c)        in identical circumstances, the cars were being released on payment of redemption fine and the Order suffered on the vice of discrimination. 7.The ld. Commissioner of Customs (Appeals) gave a personal hearing an....

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.... original Bill of lading being prior to the date of notification the confiscation is bad. (ii)        The imposition of redemption fine is also bad on the aforesaid analogy regarding 'the case not being covered by the notification'. (iii)       The imposition of redemption fine was unsustainable in light of incurrence of the demurrage and detention charges and also due to deterioration of condition of vehicle on account of its stationary condition. Considering the totality of circumstances including that the car was for personal use, there is no scope for involvement of principles of margin of profit. Particularly when the condition of the vehicle has deteriorated on acc....