ASHOK ODEDRA Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) THE dispute in the present appeal relates to import of second hand and used Car by the appellant, who was a Non -resident Indian in England. The Car was imported at Porbandar and bill of entry was filed on 16 -3 -2001 declaring the value of the same as GBP -6800. The Car was of 1997 make. The appellant also produced the sale deed dated 15 -2 -2000 issued by one Mr. Simon Gilliver of UK in favour of the appellant.

(2.) HOWEVER , the authorities below entertained a view that the value of the Car as declared by the appellant was not correct and proposed to make reference to new Customs House, Mumbai, who vide letter dated 5 -3 -2001 provided the value of the Car, 1997 model as GBP -27410. The adoption of above value was on the basis of Parkers Car Book - 1988 -97. Accordingly the adjudicating authority vide his impugned order enhanced the value of the Car.

(3.) FURTHER , it is seen that as per the Import Export Policy 1997 -2002, import of second hand Car is not allowed freely and the importer was required to produce a specific license to that effect. The adjudicating authority accordingly held that there was contravention of the provisions of Import Export Policy inasmuch as, no valid license was produced.