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2015 (4) TMI 1198 - AT - CustomsWhether the learned Commissioner (Appeals) have rightly confirmed the Order-in-Original wherein Toyota Alphard vehicle imported vide Bill of Lading dated 01/08/2008, having invoice value of ₹ 6,82,560/- was confiscated under Section 111 (d) of the Customs Act, 1962, absolutely and further penalty was imposed on the appellant - M/s Zubair Ahmed ₹ 50,000/under Section 112(a) of the Customs Act, 1962 along with penalty of ₹ 50,000, on one, Shri Rehman Shaikh also under Section 112(a) the Customs Act, 1962? Held that: - the appellant-Shri Jubair Ahmed was only a name lender for monetary consideration. He was the employee of the said Shri Rehman Shaikh. Under the facts and circumstances that the appellant was a person of small means having monthly income of about ₹ 20,000/ only, and evidently all steps for import, etc. were taken by the said Shri Rehman Shaikh. The said Shri Rehman Shaikh is held to be the actual importer. Further, it is evident from the finding of the courts below that the said Shri Rehman Shaikh has resorted to mis-declaration by importing a used vehicle in the guise of a new vehicle. Accordingly, in view of the violation of the provisions of Section 7 of Foreign Trade Development Regulations Act, 1992 read with Rule 2(c), & 12 of Foreign Trade (Regulations) Rules, 1993 and Para 2.12 of the Foreign Trade Policy and also taken notice of the contumacious fraud committed by the said Shri Rehman Shaikh by importing a prohibited vehicle (second hand vehicle and/or used vehicle), the absolute confiscation of the vehicle in question is upheld. - Since the importer have been made in contravention of the import value policy and licensing note, the impugned vehicle clearly falls within the category of prohibited goods as defined under Section 2(33) of the Customs Act, 1962 and as such was liable to confiscation under Section 111 (d) of the Customs Act, 1962 and liable to be absolutely confiscated under the provisions of Section 125 of the Customs Act, 1962 Appeal dismissed - decided against appellant.
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