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2014 (12) TMI 1230

Imposition of penalties u/s 112(a) & 114AA and fine u/s 125 of the Customs Act, 1962 - Confiscation of seized goods u/s 111 ibid - Import of second hand car by declaring as new - Held that:- car is liable to confiscation u/s 111(d) and 111(m) ibid. Appellant admitted making a payment of ₹ 7 lakhs by cash to the said supplier of the vehicle, over and above the recorded amounts involved in importing the vehicle and that out of this amount only an amount of ₹ 1 lakh was related to post-import activities. He also admitted that he had to make payment of the remaining amount of ₹ 6 lakhs without knowing the purpose for such payment. Such undocumented payment, made underhand in cash, does not appear to be bona fide expenditure towards import of the car and accordingly, for these reasons, the submissions by the applicant, that he had no knowledge that it was a used car cannot be accepted. The applicant, thus, does not deserve full immunity from penalty and fine.

Also the applicant has admitted the amount of duty demanded in the SCN and cooperated with the Commission during the settlement proceedings. The entire amount of the admitted duty liability has also been paid by the applicant and he has also deposited the interest demanded thereon. The Revenue has not disputed the interest amount as worked out and paid by the applicant. Therefore, the Bench settles the case under Section 127C of the Act. The above immunities from penalty and prosecution to the applicant are granted under sub-section (l) of Section 127H of the Act subject to the provisions contained in sub-sections (2) and (3) of Section 127H ibid. The immunities are granted only to the applicant who has approached the Settlement Commission.


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