C.C., New Delhi (Import & General) vs Hira Lal Gaur

None present for the respondent and there is no application for adjournment. On the previous occasion, notice was returned back un-served with

the postal remarks.

Ld. Adjudicating authority adopted the declared value of the imported Toyota Land Cruiser V8 Diesel car and granted option to redeem the vehicle,

which was confiscatable in terms of Exim Policy. The redemption fine imposed was Rs.5 lakhs and penalty was Rs.4 lakhs.

Being aggrieved by the above order, Revenue has come in appeal on the basis of certain observations of the Committee of Chief Commissioners.

According to the Revenue, the vehicle that as imported was not from the country of origin, which was Japan, but export thereof was made from

England, in violation of the norms of Exim policy. Accordingly, that was confiscatable under the Customs Act, 1962. Further, submission of the

Revenue was that the original invoice of the manufacture was not produced for determining the assessable value. The respondent only filed Bill of

Entry, giving particulars of exporting country and the destination of the vehicle. In the absence of manufacturer’s invoice, there was a depression

to the assessable value of the vehicle which was manufactured in Japan and transported to England before export. Additional cost towards freight,

insurance and altering was involved. Added to that, there was no approved certificate produced by the respondent.

The Committee of Chief Commissioners, considering the relevant facts as above and also the intention of the respondent, determined the assessable

value at Rs.55,20,025/-.

Heard Revenue and also perused the report of the Committee of Chief Commissioners and noticed that there are sharp observations of the

committee on the aforesaid points, which warrant enhancement of the assessable since there was mis-declaration of the value.

Since the respondent is absent and the submissions of the Revenue weigh consideration, the matter is remanded to the original authority to consider

the materials on record and observations of the Committee of Chief Commissioners and granting fair opportunity to the respondent for defence, pass

appropriate order.

In the result, the adjudication order is set aside and the matter is remanded to the original authority for re-determination of assessable value.