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Issues:
1. Legality of the car importation into India. 2. Imposition of penalty on the appellant. Issue 1: Legality of the car importation into India: The appeal was filed against the Order-in-Original No. 1/97 passed by the Commissioner of Customs (Preventive), West Bengal. The Customs Officers seized a BMW car with false registration details, suspecting it was used for transporting narcotics. Investigations revealed discrepancies in the car's registration history, leading to doubts about its legal importation. The Commissioner concluded that the car was illicitly registered and imported, confiscating it and imposing penalties. The appellant argued that the car was licitly imported by Mohan S. Kalia, and the responsibility to prove illicit importation lay with the Department. The Tribunal noted the lack of concrete evidence supporting legal importation, raising suspicions about the car's illicit entry. Citing the Supreme Court's stance on smuggling, the Tribunal upheld the confiscation but remanded the case for the appellant to redeem the car upon payment of a fine. Issue 2: Imposition of penalty on the appellant: The Adjudicating Authority imposed penalties on the appellant, alleging the appellant masterminded an illicit import scheme involving the car. However, the evidence did not conclusively prove the appellant's involvement in illegal importation. The appellant's role as a dealer in imported cars and expert in second-hand car transactions was highlighted, emphasizing that purchasing the same car later did not imply illegal importation. The Tribunal referenced a previous case where penalties were set aside due to lack of concrete evidence implicating the parties. Consequently, the penalty on the appellant was revoked, giving the benefit of doubt based on the absence of substantial evidence against the appellant or his direct involvement in the illicit import scheme. Conclusion: The Tribunal disposed of the appeal by upholding the confiscation of the car but allowing redemption upon payment of a fine. The penalty imposed on the appellant was set aside due to insufficient evidence linking him to the illicit importation scheme. The decision highlighted the importance of concrete evidence in imposing penalties and the burden of proof in cases of suspected illegal activities.
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