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S.KALYANAM, V.P.GULATI, K.SANKARARAMAN
Zainab Quaizer Hussain – Appellant
Versus
Collector of Customs, Madras – Respondent
Per Shri S. Kalyanam :
This appeal is directed against the order of Collector of Customs, Madras, dated 27.8.92 absolutely confiscating the imported car, namely Honda Accord Model 1990 under Bill of Entry no. 4092 dated 6.2.92 on grounds of mis-declaration of value and description u/s 111 (d) & 111 (m) of the Customs Act, 1962, the 'Act' for short, besides a penalty of Rs. 2.25 lakhs u/s 112 (a) of the Act, has been levied on the appellant.
2. The appellant herein imported Honda Accord car aforesaid and sought clearance of the same under OGL in terms of ITC public notice 197/91 dated 16.8.91. As per the above Public Notice, import of cars with engine sizes above 1400 cc is permissible subject to the condition that the vehicle should have been in the use of the importer abroad for at least a period of one year prior to the importer's return to India. In the present case, the invoice of the supplier M/s. Trading Enterprises, Dubai, UAE, is dated 15.4.90 drawn in the name of the appellant and on enquiry being made by the Department with the M/s. Honda Motor Co. in Japan for ascertaining the year of manufacture of the car, it was ascertained from the manufacturers that the car in qu
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