NARAYAN KURIA Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THIS is an appeal against Order -in -Original No. 4/2002, dt. 12 -2 -2002 (issued from F.No. SIB/27/99 -Cus.) passed by the Commissioner of Customs, Custom House, Cochin, in the matter of import of a car by Shri Narayan Kuria.

(2.) SHRI Narayan Kuria (hereinafter referred to as the appellant) an Indian, holding Indian Passport, who had been employed gainfully in the UAE in owning a tailoring establishment (for about 19 years) on his return bought a Mercedes Benz Car (model E250) from M/s. Al -Araf General Trading. The car was registered in UAE. The appellant returned to India on 14 -1 -97. The car was shipped on 28 -3 -97. A Bill of Entry for home consumption No. 2241, dt. 17 -4 -97 was filed. The car was assessed, examined and cleared after payment of the assessed duty on 27 -7 -97.

(3.) THEREAFTER the car was sold to one Shri Ramana Shetty. However, the officers of the DRI took up the case for investigation on the ground that the documents produced for clearance of the car was forged. The officers of the DRI seized the car under Section 110 of the Customs Act pending investigation and adjudication. Shri Ramana Shetty executed a bond for Rs. 12.5 lakhs and the car was released for his use.