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2016 (12) TMI 264 - AT - CustomsWhether the confiscation of the car which was imported in violation of Transfer of Residence Rules is correct or otherwise and whether Mr. Firoz Nadiadwala who purchased the car is liable to pay redemption fine or otherwise and whether Mr. Aslam Khan penalised by the adjudicating authority has been correctly done or otherwise? - Held that: - There is no rebuttal from the concerned individual as to the fact Various statements which have been recorded by the authorities clearly show that there was some manipulation done on the documents in order to circumvent the provisions of cars of specific nature. We do not find any clearly the manipulation by the importer. Hence we hold hold that that adjudicating authority was correct in ordering the confiscation of the car i.e. Mercedez Benz S 280 car bearing chassis no. WDB 1400282A83147 and engine no. 10494422013118. At the same time, we find that the adjudicating authority has given an option of redeeming the said car to Mr. Firoz Nadiadwala on payment of fine of ₹ 10 lakhs. In our considered view, the fine imposed by the adjudicating authority of ₹ 10 lakhs seems to be excessive considering the fact that Mrs Firoz Nadiadwala was not a party to any of the manipulation and on the contrary was a victim of manipulation done by other individual. Keeping all these things in mind we hold that the ends of justice will be met if the redemption fine is reduced from ₹ 10 lakhs to ₹ 5 lakhs. As regards the penalty on Mr. Asham Khan under the provisions of Section 112(a) and (b) of the Customs Act, 1962, we find that the role attributable to Mr. Aslam Khan is only purchasing of the car and arranging the import through various individual and clearance by customs. It is on record that Mr. Aslam Khan was not in India during the relevant time and purchased the car in Dubai. Keeping in mind the factual position, in our view, the adjudicating authority has erred in Imposing penalty of 6 lakhs under the provisions of section 112 of the Customs Act, 1962. In our view, such penalty is excessive for the role which has been attributed to him. Accordingly, we reduce the penalty from ₹ 6 lakhs to ₹ 25,000/- Appeals disposed off - decided partly in favor of assessee (as regards quantum of fine and penalty).
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