SUBRAMANYAM IYYER RATNAM Vs. COMMISSIONER OF CUS., BANGALORE

JUDGEMENT

(1.) THE appellant filed the Bill of Entry No. 0896, dated 6 -3 -2002 for clearance of one used BMW 523 Car of 1999 make, for the clearance under OGL. In the absence of the Import Documents, the appellant filed the Bill of Entry under Section 46 of the Customs Act for the purpose of classification and valuation. The intention was to get the value appraised in the absence of a Commercial invoice. They had claimed the clearance of the above car under freely importable in terms of 4(RE -2001) 1997 -2002, dated 31 -3 -2001, under the appropriate Heading of the Tariff. The car was examined and as per examination report it was found to be a car of Model BMW 523 and furthermore, the speedometer reading as 002303 Miles. The proof for valuation was also accepted by the department. They produced certificates, as required, and also submitted to the department that they had complied with the Notification No. 4(RE -2001) 1997 -2002, dated 31 -3 -2001 and requested to adjudicate the same without issuing any show cause notice. During the personal hearing the appellant submitted, he had complied with the above notification and he was not aware of the import of cars through Custom Ports other than Mumbai Port and requested to release the car.

(2.) THE Commissioner of Customs ordered absolute confiscation of impugned car valued at Rs. 10,75,187/ - CIF under Section 111(d) of the Customs Act, 1962.

(3.) THE grounds in the appeal are : -