TMI Blog2014 (9) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal had once remanded the case and on remand the Adjudication Authority imposed the penalty which exercise has been upheld by the impugned order. - the appeal does not raise any substantial question of law. - Decided against the assessee. - Customs Appeal No. 97 of 2012 - - - Dated:- 20-3-2014 - S.C. Dharmadhikari and G.S. Kulkarni, JJ. Ms. Kiran Doiphode i/b. M/s. V.M. Doiphode Co., for the Appellant. Shri V.H. Kantharia @ Ms. Suchitra Kamble, for the Respondent. ORDER P.C. : This Appeal filed by the appellant challenged the order passed by the Tribunal in Appeal No. C/799 800/2009. The appeals before the Tribunal were directed against the order passed by the Commissioner of Customs (Preventive), Mumbai. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o were not the actual owners of the cars but were used as a front to import the vehicles. These persons in whose names the vehicles were imported were eligible to avail of Transfer of Residence Facility. The Transfer of Residence Facility was misused by the syndicate comprising of the present appellant Mr. Ashwini Kumar Tandon, his brother Mr. Satish Tandon and Mr. Anoop Gandhi. They formed a company viz. M/s. ESS International in order to arrange import of cars in the name of Indian passengers who were eligible to avail T.R. facilities. One Mr. D.K. Jain residing at in Delhi was part of the arrangement. One Kuldip Singh was assisting this syndicate to locate and contact passengers who would agree for the cars being imported in their names. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in was exonerated cannot carry their case any further . The role of D.K. Jain has been referred to. The said D.K. Jain was not, as has been alleged, involved actively in the process of picking up of vehicles and bringing them in India. He was involved in making payment. Therefore, his role cannot be said to be at par with that of present appellants. This is the finding which has been rendered by the Tribunal. It has referred to role of each of the persons and found that there is basis for this complaint. It is Mr. Ashwini Kumar Tandon and his brother in liaison with Mr. Anoop Gandhi had devised this mechanism for import of cars in the name of various Indian passengers who qualify for T.R. facility. The passengers also have been examined and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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