Availing Carnet De Passage benefit by mis-declaring purpose of export of Ferrari Motor Car unjustified: CESTAT Bangalore

P.P. Jasique Vs Commissioner Customs (CESAT Bangalore) CESTAT Bangalore held that export and re-import of Ferrai Motor Car between India and UAE under Carnet Scheme using a Carnet De Passage (CDP) issued by Western India Automobile Association mis-declaring the purpose as touring instead of actual purpose of repair unjustified. Accordingly, CDP benefit denied. Facts- The appellant exported a Ferrari Motor Car from India to UAE in September, 2013 under Carnet Scheme using a Carnet De Passage (CDP) issued by Western India Automobile Association (WIAA). He had obtained the said ‘Carnet De Passa...