TMI Blog2016 (4) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... of loan repayment. He was actively involved in the import as well as subsequent transfer of the title over the car. Fabrication of the engine number, chassis number and year of the manufacture defrauded customs demonstrating that the import car was second hand and was in use abroad prior to import. But investigation result discarded that. Appellate finding is that the appellant is a defacto importer and also was a financier and was conduit in the entire process mis-declaration of import consciously and deliberately. The repayment of the loan by the appellant along with Jilani Khasim Sahikh proved their mutual interest and organised bid to defraud Customs. They were all beneficiary of the ill gain from the import investing in the offending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t exparte order shall be passed if the appellant does not appear on 16.3.2016. 2. Today also the appellant is absent. With the assistance of Revenue and also with the assistance of the Bar, matter was taken up. 3.1 Assisting on behalf of Bar, shri M. Karthikeyan, learned counsel explains that the material fact found by the appellate authority is that there was deliberate mis-declaration of particulars of usage, year of manufacture and description of chassis number and engine number. That authority found that import of the car was made in the name of one Maqsood Ali Marbhoobali. The appellant was facilitator of the import. He paid the duty for Maqsood Ali at the time of clearance of the car and was also discharged the loan of ₹ 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Cruiser car in question was made in terms of Bill of Entry No. 8050430 dated 16.5.2005 That remains undisputed. Maqsood Ali Marbhoobali was declared as importer. Funding of the car was made through ICICI bank loan in the name of Maqsood Ali. Appellant as well as are Jilani Khasim Sahikh had colluded to make misdeclaration of import deliberately to the customs. That remained undisputed. Possession of the offending vehicle by Jilani Khasim Sahikh came to record. Investigation found that Maqsood Ali Marbhoobali was the owner of the vehicle in disguise and benami transactions were made to hide his identity. The reason why Jilani Khasim Sahikh and the appellant repaid the loan of Maqsood Ali Marbhoobali is well known to them. 5.3 Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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