9911796707
TMI Blog2018 (10) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that, based on a specific intelligence, the Directorate of Revenue Intelligence (MZU) undertook an investigation on certain Mumbai based operators, who have engaged in fraudulent import of High end cars / Sports Utility Vehicles by resorting to under-valuation and mis-declaration of various particulars of the said cars, with intent to evade payment of appropriate customs duty. During ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived from OEM M/s General Motors India Pvt. Ltd. On the basis of investigation, the department initiated show cause proceedings against various persons, including the appellant herein. The matter was adjudicated vide order dated 25.03.2015 and penalties were imposed on the appellant under Section 112(a) and 114AA of the Act. On appeal against the adjudication order, learned Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for customs clearance of the impugned vehicle and the value of the vehicle had been mis-declared, the appellant is exposed to penal consequences provided under Section 112(a) and 114AA of the Act. 4. Heard both sides and perused the records. 5. I find that the statement of the appellant was recorded by the officers of the Customs on 24.12.2008 under Section 108 of the Act, wherein he had inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said statutory provision. 5.1 With regarding to imposition of penalty under Section 114AA of the Act, I find that the appellant did not make, sign or used any declaration / statement in respect of importation of the vehicle. Thus, penal provisions contained in Section 114AA of the Act cannot attracted for imposition of penalty on the appellant. 6. In view of above, the appeal is partly allowed, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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