COMMISSIONER OF CUSTOMS, BANGALORE Vs. JAWAHAR CHARLES MATHIAS

JUDGEMENT

(1.) THE Revenue has filed this appeal against the Order -in -Appeal No. 51/2002 dated 6 -5 -2002, passed by the Commissioner of Customs & Central Excise (Appeals), Bangalore. The Respondent has also filed a cross objection and requested the Bench to treat the same as an appeal.

(2.) THE facts of the case are as follows : - The Respondent Shri J.C. Mathias filed a Bill of Entry dated 23 -2 -2000 for the clearance of a Car, Model 1989, Porche Hatchback with an engine capacity of 2649 c.c. Turbo. The Original authority proceeded against the Respondent on the ground that the car was not in use of the passenger for a minimum period of one year and therefore, it has been imported in violation of conditions stipulated in the Customs Public Notice No. 3/97 -02 dated 31 -3 -1997. The car valued at Rs. 4,45,056/ - was confiscated under Section 111(d) of the Customs Act, 1962. The respondent was given an option to redeem the same on payment of a fine of Rs. 1,50,000/ -. A penalty of Rs. 10,000/ - was also imposed. The respondent appealed to the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order decided the valuation of the car as US $ 25991 less 70% depreciation. He held that the Public Notice No. 3/97 -02 was violated as the car was in the use of the respondent for a minimum period of one year. However the redemption fine was reduced to Rs. 25,000/ - and penalty to Rs. 2,000/ -.

(3.) THE Revenue has come in appeal against the impugned order on the following grounds : -