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Charansingh Nandrayog Versus Commissioner of Customs (Import) , Mumbai

2016 (8) TMI 1074 - CESTAT MUMBAI

Notice for penalty under Customs Act for wrongful import of a car - Held that:- The charge on the appellant in the show-cause notice was that he had aided and abetted Shri Ashok Kumar Dhanak and finalise the import of car in a fraudulent manner resulting in evasion of duty. The sequence of events as narrated by the appellant in his first statement clearly shows that he was the one who organized the import of the car and used the passport of Shri Ashok Kumar Dhanak for import of the car. It was h .....

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o. C/842/04 - A/89264/16/CB - Dated:- 18-8-2016 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) None for appellant Shri.Kamal Puggal, Asst. Comm. (AR), for respondent ORDER Per Raju 1. The appellant, Mr.Charansingh Nandrayog was issued a notice for penalty under Customs Act for his role in wrongful import of a car. The said car was confiscated and duty was demanded from the importer. However, a penalty of ₹ 2.00 lakhs was imposed on the appellant. Aggrieved by the sai .....

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tated as follows: "The Porsche model car was imported by one Shri Dhanak Ashok Kumar Narainbhai of Junagadh, Gujarat; that Shri Dhanak Asghok Kumar approached him after coming to India and asked him to clear under TR using his passport that the passport was given to him by Shri Dhanak Kumar that the documents and the passport were handed over to one shri Ajit Satam who runs CHA of M/s.Gokuldas Hansraj (CHA No.11/225) that the said Porsche car is manufactured in Germany and during his visit .....

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ame of Shri Dhanak Ashok Kumar was filed by the CHA Gokuldas Hansraj run by Satam; that the said car cleared under TR Rules against the passport of Shri Dhanak Ashok Kumar; that the B/E No.161859 dated 18/12/2000 had been assessed by Mumbai Customs and the invoice value declared was ₹ 1,00,000/- however, the Customs had assessed the value at ₹ 6,98,996/- and the duty was ₹ 7,14,830/- that the money for duty payment of ₹ 7 lakhs had been collected by him from the market an .....

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jesh when he came to India after the clearance of the car from the Customs in the month of March 2001; that an amount of ₹ 1 lakh had also been spent for entertaining the representative of Rajesh and for payment to the passenger Shri Dhanak Ashok Kumar; that the said car was given to Shri Pratap Singh for ₹ 20 lakhs after preparing a mortgage agreement between Shri Dhanak Ashok Kumar and Shri Pratap Singh and the mortgage agreement between Shri Dhanak Ashok Kumar and Shri Pratap Sing .....

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follows: "He had received only ₹ 10,00,000/- from him against the mortgage of the car and the same had been handed over to Shri Altaf through Shri Ashok Kumar Dhanak; that he confirms that as he had stated in his earlier letter dated 10/01/2002 he had received only ₹ 10,00,000/- from Shri Pratap Singh Gaekwad as a broker for onward payment to the importer . 4.2 The charge on the appellant in the show-cause notice was that he had aided and abetted Shri Ashok Kumar Dhanak and fin .....

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