TMI Blog2014 (9) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... resumption appellant cannot be declared as a party to the alleged mis-declaration, as there is no evidence on records to show that there was any declaration of model code at the time of import. The appellant cannot be implicated in the matter only for the reason that he assisted the importer to import the car. Hence, I allow the appeal and set aside the penalty imposed on appellant - Decided in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is said to be illegally imported by mis-declaring the model code, thereby evading to pay Customs duty. As per DRI investigation it was revealed that the model code found on the vehicle during examination and also declared at time of import was same. However, as per report from M/s Toyota Kirloskar Motors, Bangalore, the model code of vehicle was different. Hence the vehicle was seized by DRI as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders, appellant is before this Tribunal. 4. The contention made by the learned Counsel appearing on behalf of appellant are - 4.1 Firstly, there was no declaration made regarding model code to allege mis-declaration. As per the procedure importer has to declare only details of car including price, make and model and there is no evidence on records to show that there was any declaration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject to strict examination by appraising officers and value declared by the importer is not accepted just like that but accepted only after proper valuation. In view of above aforesaid, appellant pleads to quash or set aside the penalty imposed on them. 5. The Learned AR appearing on behalf of the department reiterates the findings of the lower authorities. 6. Heard both the parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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