TMI Blog2001 (2) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant baggage rules. Persons not residents in India were permitted to import vehicles under Carnet and Triplique Procedure without payment of duty or without production of an import licence, provided the car was used by the importer while in India and was exported within six months. The passport of the tourist was suitably endorsed to show the date of import and the date of export of the vehicles. In pursuance of the interception of one passenger whose passport showed that there was some irregularity in the temporary import procedure; the Directorate of Revenue Intelligence took up investigations and verified the antecedents of importation of specifically Mercedes cars. Their enquiry showed that three persons, namely Ravi Walia, Amarjeet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty. 3. The case was posted for personal hearing from December, 1999 onward. The counsel who appeared on the first instance is no longer live. The appellants, in spite of repeated intimations, have failed to appear nor have they engaged another counsel. We therefore proceed to decide the case on the strength of the documents on record. 4. On behalf of Haren Choksey it was claimed that he knew Ravi Walia who was also in the car business. It was claimed that he had accepted the job of delivery to Rajendran for a consideration of Rs. 10,000/- which included the payment for freight and other expenses as well as his commission. It was claimed that he did not suspect that the car was contraband because the car had proper RTO registration. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er family members. When Rajendran s house was searched, the car was not found there. Rajendran s statement was that on his refusal to accept the car, Nalin Choksey had driven the car back to Mumbai. This statement had not been refuted by Nalin Choksey. It is also disclosed in the statement that he had merely handed over the documents of the car to Rajendran. 9. The admissions made by both the persons show that they had dealt with and transported the contraband vehicle with knowledge that it had not been legally imported. The action of the Additional Collector in imposing the penalties upon them, therefore, was correct in law. However, judging from the extent of their association, we reduce the quantum of penalty imposed upon each of them ..... X X X X Extracts X X X X X X X X Extracts X X X X
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