TERESA GEORGE Vs. CC, COCHIN

JUDGEMENT

(1.) THIS is an appeal against Order -in -Appeal No. 159/95 dated 18.9.1995 passed by Commissioner (Appeals) wherein the redemption fine of Rs. 6,50,000/ - imposed by Order -in -Original for import of a car has been reduced to Rs. 5 lakhs and the penalty is reduced from 1,50,000/ - Rs. 1 lac.

(2.) HEARD Shri R. Victor Thiagaraj, Learned SDR who submitted that as per the ITC Public Notice No. 202(PN)/92 -97 dated 30.3.1994, issued under the Foreign Trade (Development and Regulation) Act, 1992, import of a car is prohibited unless it is used for one year prior to its import. He submitted that prohibition includes the restrictions and such a restriction is contained in the said Public Notice. Therefore, the import was illegal. He cited the case of Sheikh Mohd. Omer v. Collector of Customs & Ors. reported in, 1983 ELT 1439 (SC) :, ECR C Cus. 759 SC wherein it has been held that the words 'any prohibition' in Section 111(d) of Customs Act 1962 means every and all types of prohibition whether complete or partial it includes restriction which is one type of prohibition. Its amplitude cannot be cut down by the three expressions 'prohibiting, or restricting, or otherwise controlling' occurring in section 3 of Import and Exports (Control) Act, 1947.

(3.) I have carefully considered the rival submissions and records of the case. It is not disputed that the appellants imported the car under false registration certificate etc., as also that the car was not in use for one year prior to its import. The Public Notice No. 202(PN)/92 -97 dt. 30.3.1994 clearly mentions that the import of car without Import Licence is conditional to the use of the car for one year prior to its import as per Section 3(2) of the Foreign Trade (Development and Regulation) Act, 1992.