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2016 (8) TMI 1074 - AT - CustomsNotice for penalty under Customs Act for wrongful import of a car - Held that:- The charge on the appellant in the show-cause notice was that he had aided and abetted Shri Ashok Kumar Dhanak and finalise the import of car in a fraudulent manner resulting in evasion of duty. The sequence of events as narrated by the appellant in his first statement clearly shows that he was the one who organized the import of the car and used the passport of Shri Ashok Kumar Dhanak for import of the car. It was him who had identified the car imported. The statement of Shri Ashok Kumar Dhanak dated 30/07/201 corroborated the initial version of the statement of the appellants. From these circumstances, it is apparent that the retraction made by the appellant is an afterthought and therefore, needs to be discarded.In view of the above, there is a clear role of the appellant in the wrongful import of the car and charges under Section 112B are sustainable. The appeal is therefore, dismissed.
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