ABBAS KURAMPUTHOOR Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THIS appeal has been filed against the impugned Order -in -Original No. 9/2008 dated 28 -3 -2008 passed by the Commissioner of Customs, Cochin.

(2.) WE heard both sides.

(3.) THE appellants imported a new Toyota Land Cruiser car through Cochin Port. During the relevant period, the Cochin Port is not one of the designated ports for import of new car. Though, it is a new car according to the appellants, its registration was done abroad prior to its export into India. Revenue proceeded against the appellants on grounds of violation of (i) EXIM Policy and (2) Customs Notification.