TMI Blog2003 (7) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri P.C. Velayudhan (hereinafter referred to as Velayudhan) of Kerala who had come to India for permanent settlement after being employed for more than 16 years in UAE. A Vehicle Export Certificate from the concerned authorities of UAE was obtained. The Bill of Entry was assessed and duty was duly paid. The car was allowed to be released by the Customs Authorities on payment of duty in addition to imposition of redemption fine of Rs. 6,75,000/- apart from penalty of Rs. 1,00,000/- for violation of ITC Public Notice No. 202/92-97, dated 30-3-94. The appellant was unsuccessful before the Commissioner (Appeals), Bangalore and therefore, he had filed an appeal before this Tribunal which after considering the matter, upheld the order of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the same; but there was no promise of money for the help. Shri Velayudhan categorically stated that Shri Alex had given some money to some others for similar help. On a telephone call received from his brother, he was instructed to go to Bangalore and meet Shri Rahim at Yellora Hotel and Lodging in Brigade Road and accordingly Velayudhan met Rahim who told him that the vehicle of Alex has come to Bangalore in his name. He was taken to the office of M/s. Venus Shipping Company and where certain papers were signed in connection with Customs clearance. To a specific question by the Interrogating Officers, Velayudhan categorically stated that he was the importer for the first time at Bangalore and learned from Rahim that the Car was of 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport of the Car from abroad, in the name of Velayudhan. It was only Alex who financed, organised the import of the Car from Abu-Dhabi. The Addl. Commissioner also records that Velayudhan had informed the Officers that the Draft was purchased by Rahim who had told him that it was from Alex. Rahim has corroborated with Velayudhan who had admitted that instructions of Alex was only for the arranging clearance of the Car which was to be taken to Alex s address in Kerala. The Addl. Commissioner records that on the date of Rahim s statement, Alex was in Dubai and as per his instructions, assistance of best Motors to get account opened was taken. (c) The Addl. Commissioner further records that one Ajit Kumar has also corroborated that he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal to the effect that he was not involved in any way with the importation of the Car and that Chakkattu Financiers, Thiruvalla, owned by his brother and he has no interest in the said business and that he deals in buying and selling of Foreign Cars and he came to about Velayudhan s import after the Bill of Entry for clearance was filed, and on perusal of the documents he was satisfied that the Car was legally imported and no reliance be placed on Ravi Kumar s statement as they were contradictory and he was not the person being referred to by Ravi Kumar and recording that Alex did not attend the hearing as he could not be served the notice by Courier, concluded the issues by finding, as regards Alex s role in the said import on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aster Managing Director of M/s. Venus Shipping Pvt. Ltd. do not reveal the facts they cannot be accepted; since an alleged a Master Mind of unauthorized imports would not go about identifying himself to Customs Clearing Agents and their clerks, and such clearing Agents and Clerks would recall his name, until the same is fed to them by the investigators. Such prompted statements are to be doubted and cannot be relied to corroborative the fact of Alex being present in Bangalore in view of the visit of Velayudhan and his stay in Bangalore and this statement and Rahim s statement. If Alex had, prior to import, an interest in the Car, he would have been at Bangalore to effect clear the same. Repeated visits of Velayudhan to Bangalore were not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his name. There can be only one importer i.e. one who owns or makes himself out to be an importer and files a Bill of Entry. That is Shri Velayudhan in this case. Other persons, however involved, they would be, would have only abetted the import, if they had reasons to believe that the said car was liable for confiscation. Only then, all other such persons, other than Velayudhan, would be liable for penalty under Section 112 of the Customs Act, 1962. On Alex s part no such knowledge has been arrived at, even if he has shipped the same from UAE. There was a permission of UAE Government to do that. Alex maintains he is a dealer in Cars and there is no material on record to link the Car and knowledge about its liability to confiscate, prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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