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Girish Vazirani Versus Commissioner of Customs (Import) , Chennai

2016 (4) TMI 100 - CESTAT CHENNAI

Plea of innocence - Mis-declaration of goods imported and defrauded customs - Chassis number, engine number and year of manufacture were tampered and fabricated to impress the customs that the year of manufacture was much earlier and used before import and therefore, the imported car was second hand one. Also appellant was the facilitator of import and paid the duty for Maqsood Ali at the time of clearance of the car and was also discharged the loan of ₹ 33 lakhs taken from ICICI Bank by M .....

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s 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 vehicle. Maqsood Ali Marbhoobali hided his identity and disappeared form investigation to hide the racket and m .....

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to be non-innocent. - decided against the appellant - Appeal No. C/40154/2014 - Final Order No. 40558 / 2016 - Dated:- 16-3-2016 - SHRI D.N. PANDA, JUDICIAL MEMBER For the Petitioner : Shri M. Karthikeyan, Advocate (proxy) For the Respondent : Shri B. Balamurugan, AC (AR) ORDER When the matter came up on 10.7.2015, counsel appearing for the appellant sought time to produce details of export and document relating to second hand sale of the motor vehicle car (Toyota Land Cruiser). Accordingly, adj .....

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ce 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 pa .....

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e investigation that imported car although was cleared at the first instance on the basis of declaration given in the Bill of Entry, the chassis number, engine number and year of manufacture were tampered and fabricated to impress the customs that the year of manufacture was much earlier and used before import. Therefore the imported car was second hand one. Investigation found that year of manufacture was different and that demonstrated the real engine number as well as chassis number. All such .....

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import has to suffer. 5.1 Heard both sides and perused the records. 5.2 Import of the Toyota Land 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 o .....

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