9911796707
TMI Blog2014 (10) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... T (Judgment of the Court delivered by R. Sudhakar,J.,) It is a case of import appeal filed by one of the importers. 2. It is the case of the appellants having been accused with violating the EXIM policy by importing BMW 5 series luxury cars in contravention of 'Transfer of Residence' facility of baggage rules. The appellants are alleged to have misdeclared the year of manufacture and mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. 5. Under Right to Information Act, the details of the first order dated 3.6.2009 issued to the assessee has been obtained and the same is extracted hereunder: "Appeals partly allowed by reducing it to Rs. 6 lakhs and reducing penalties as under: Mangal Singh Brothers ..... Rs. 2 lakhs Manil Malhotra Rs. 3 lakhs Haren Choksey Rs. 2 lakhs 6. Thereafter, second order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty imposed on Shri Namit Naresh Malhotra from Rs. 11,00,000/- to Rs. 5,00,000/- (Rupees five lakhs only) and we reduce the penalty imposed on M/s Mangal Singh Brothers from Rs. 10,00,000/- to Rs. 4,00,000/- (Rupees four lakhs only). Considering the fact that Shri Haren Choksey is a repeated offender and has been penalised in several similar cases in the past as per the tabular data submitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the Tribunal is right in recording a finding that the Appellant is a habitual offender when no such charge is laid against the appellant and without putting the appellant on notice before recording such a finding? 8. From the facts narrated above, we find that by virtue of the earlier order dated 3.6.2009 the appeal was partly allowed by reducing the penalty to Rs. 2,00,000/-, whereas, b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
