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 Passage’ (CDP) by declaring to WIAA that he was taking the said vehicle to UAE for the purpose of touring. However, the vehicle exported was not used for touring but was instead subjected to repairs at Al Tayer Motors LLC. After the said repairs, appellant imported the vehicle back to India under the cover of the same CDP and sought to clear it free of customs duty.
Investigations conducted revealed that the appellant was present in India during almost the entire period when the vehicle was in Dubai for repairs and he had not used the vehicle for the purpose of touring undertaken by him and he did not possess an international license which would have enabled him to drive the vehicle in UAE. Therefore, the appellant was not eligible for duty-free clearance of the said vehicle on its import.
