LORENZO BESTONSO Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellant have challenged the impugned order which is as under:

(2.) THE brief facts of the case are that importer Lorenzo Bestonso imported one car branded Ferrari 599 -GTB under bills of entry No. 781548 dated 9 -4 -2008 through JNCH, Nhava Sheva. The importer claimed the benefit of Notification 21/2002, dated 1 -3 -2002. The car was examined and found to be new one and benefit of Notification was granted and cleared accordingly. Later on, on information and investigation by DRI, the car was confiscated/allowed to be redeemed on payment of duty as old car along with interest and penalties on all the appellants. Against the impugned order the appellants are before me.

(3.) THE factual matrix of the case is that the Ferrari car is manufactured only against specific order from the clients and it is manufactured as per the modification suggested by its customers. The Ferrari car was initially booked by M/s. Going Rich Ltd., Singapore with the authorised dealer of the manufacturer M/s. Italian Motors Sales & Service. Unfortunately, when the vehicle was ready, M/s. Going Rich Ltd. the buyer was not interested to purchase it and they expressed their willingness to dispose the car by the dealer. The dealer agreed to and found out the appellants as another buyer. The vehicle was in display with the authorised dealer for sale and the importer and his brother decided to purchase the said car. Thereafter they imported the car and filed bill of entry and claimed the benefit of Notification 21/2002 dated 1 -3 -2002 concessional rate of duty as car being a new one. The benefit of Notification was granted after examination of car which was found as new car. Later on, the DRI investigated the matter and found the car is 11 months old and therefore benefit of Notification is not available. The car was confiscated.