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TMI Blog2007 (3) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 16th August 1991. Though, the imports were in the names of nine persons, all the Bills of Entry were filed by one clearing agent viz. Sea land (India). 2. The Revenue authorities seized the cars before they were cleared and investigations were carried out. After the investigations it was alleged that the imports were not permissible as claimed, in terms of the aforesaid ITC, Public Notice, as the Imports were not by qualified parties. The notice also alleged that Shri Salim Khatri had arranged the imports and, therefore, he was liable to penalty under Section 112(a) of the Customs Act. The notice also alleged that Shri A.K, Joshi, partner of the clearing agency had connived in the effort to dear the cars and had, thus, rendered himse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of the law and the cars imported under the ITC PN were freely saleable. 5. In regard to penalty imposed on Shri A.K. Joshi, the contention of the ld. Counsel for the appellant is that Shri Joshi was acting bona fide as a clearing agent and that there is no evidence on record to show that he was in any way involved with the preparation of any false passports or alteration in passports and in filing any false papers for the clearance of the cars. The ld. Counsel has taken us through the relevant evidence on record to show that all the persons in regard to whose imports the Bills of Entry were filed by the appellant, had stayed abroad and had registered these cars abroad and had on return to India claimed Transfer of Residence be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable in the case of this category (Indian Nationals...................permanent settlement). Thus, Indian nationals returning to India for permanent settlement to India were eligible for importing cars and selling the same in India. From a summary of the factual situation (table-4) filed in the appeal of Shri A.K. Joshi, it has to be seen that all the persons claiming the import of these cars had left India in 1987 or 1988 for abroad. The summary also shows that they returned to India through proper channels and availed to Transfer of Residence benefits It is also to be seen from the table that the Indian Embassy authorities had carried out verification abroad and that each of these cars had been registered abroad, much before the issua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the intention to avail of the import benefits, inasmuch as the persons had gone out of India well before the issue of the circular in question. May be, for various reasons they chose to travel abroad under false documents. But that does not support the present findings against the appellants as they had not arranged the false documents so as to benefit from the imports. The involvement of Shri Salim Khatri could be only to facilitate the sale of the cars after imports and to derive some financial advantage from it. Such a brokerage activity is not illegal under the Customs Act or any other law. The clearing agent also would appear to have been only filing papers in the normal course of his business for clearing imported goods. Their statem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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