9911796707
TMI Blog1998 (2) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... rmation that passenger cars of various makes were being attempted to be imported into India fradulently by a group of persons in violation of provisions of I.T.C. Intelligence further revealed that the appellant herein was involved in the clearance of cars imported into India fraudulently by misuse of Transfer of Residence Rules. On the basis of this intelligence, the DRI officers visited the Air Cargo Complex, IGI, New Delhi on 16-9-1994 and identified 13 such cars which were imported and pending clearance. On the same day, the business and residential premises of the appellant was searched and certain documents were recovered therefrom. The statement of the appellant was also recorded on the same date and from his statement and from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gn origin from ICD and Air Cargo, IGI Airport since May 1993; that Indian Passport dated 11-12-1990 recovered from his business premises belonged to one Shri Abdul Samad Wazir Khan who had come to his office in person and handed over his passport to somebody in the appellant s office along with signed documents such as blank bill of entry, Declaration form, etc. for the purpose of clearance of the imported car; that he had already filed bill of entry in respect of the cars imported by persons whose names occur in Sl. Nos. 1, 3, 4 and 5 of the Table set out earlier; that Customs clearance paper for the car imported by person show in Sl. No. 2 (Shri Abdul Samad Wazir Khan) were also being handled by him and were pending submission to Customs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars; (b) Car imported at Sl. No. 2 of the Table above, was imported in the name of a fictitious person no such person as Shri Abdul Samad Wazir Khan exists and the car was fraudulently imported in his name with the connivance and collusion of appellant. The charge of the customs is also that the other three cars had been fraudulently imported and that there was a misuse of the provisions of the Public Notice dated 30-3-1994. 4. A show cause notice was issued on 12-12-1994 to the persons mentioned at Sl. Nos. 1 to 5 of the Table set out above and also to Shri Dimpy Kapoor and the appellant, proposing confiscation of the cars under Section 111(d) and proposing imposition of penalty under Section [112(a)] of the Customs Act, 1962. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared in the proceedings before the Adjudicating authority. He has also dropped penal action against Shri Dimpy Kapoor (who the department alleges is the real importer of the BMW car) on the ground that the only piece of evidence in support of this charge is the statement dated 27-9-1994 of one Shri Karan Singh, employee of M/s. R.B. Ramnath Lamba Sons and this evidence is not sufficient to form the basis for establishing the charge. However, as far as the appellant is concerned, his involvement in the offence of fraudulent import of BMW car has been confirmed only for the reason of his failure to produce Shri Bhupinder Singh before the Customs Authorities. This, to my mind, is not sufficient for the purpose of holding that there was any c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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