H.S. CHOPRA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellant filed this appeal against the order -in -original dated 28 -8 -1994 passed by the Collector of Customs, New Delhi. In the impugned order the Collector of Customs ordered the confiscation of car imported by the appellant and gave an option to redeem the car on payment of redemption fine of Rs. 1,50,000/ - and imposed a penalty of Rs. 25,000/ - under Section 112 (a) of Customs Act. Learned Counsel appearing on behalf of the appellant submits that the appellant is British Passport holder and was residing in England. He submits that in March, 1994 the appellant decided to come back and to permanent settle in India. The appellant arrived in India on 20 -8 -1994 and brought car of model 1991. Learned Counsel submits that as per Export and Import Policy 1992 -97 Indian national or Foreign national of Indian origin while coming to India for permanent settlement can bring a passenger car provided that car has been used by importer for more than one year prior to return to India. He submits that the benefit of this policy is denied to the appellant only on the ground that the car in question was not registered in his name one year prior to return to in India. He submits that the car was purchased by the appellant on 4 -3 -1993 and the invoice was issued in the name of the appellant by the supplier. He submits that the car was initially registered in the name of appellant and in the name of his son Shri Parvinder Chopra. He submits that thereafter the registration was submitted to the authority in England for issuance of the new registration. The same was registered in the name of his son. Learned Counsel submits that son of the appellant was residing with him on the same address. He submits that the car was used by the appellant for this he relied upon the affidavit filed by the son of the appellant to show that car in question was used by the appellant from the date of purchase. He, therefore, prays that the car was under use by the appellant for more than one year before import of the car and the appellants are entitled for the benefit of the Export and Import Policy 1992 -94.

(2.) LEARNED JDR emphasis on the fact that the car was registered in the name of son of the appellant and few days before for the import of the car the same was registered in the name of the appellant.

(3.) HEARD both sides and perused the appeal papers.