9911796707
TMI Blog2009 (5) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... request of theirs for adjournment. 2. One Ms. Reshma Ali Asghar had imported a car (Toyota Land Cruiser) and had claimed its clearance at Customs under the Transfer of Residence Rules vide bill of entry no. 001250, dated 5-10-99. The vehicle was allowed to be cleared under the TR Rules on payment of customs duty. Later on, the Directorate of Revenue Intelligence (DRI) conducted investigations into the import of the above car and eventually issued show-cause notice dated 8-5-07 wherein Ms. Reshma Ali Asghrr (importer) was called upon to show cause why the car should not be confiscated under Section 111(d), (m) and (o) of the Customs Act and also why a penalty should not be imposed on her under Section 112 of the Act. In the same show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds of this appeal. It is submitted that Shri Ashok Wadia, Managing Director of M/s. Jai Krishan Liquors P. Ltd. (buyers of the car from the importer) was aware of the fact that the car was manufactured in the year 1999 and had not been used abroad by the importer for the minimum period of one year required for her to claim the benefit of the TR Rules. He was possessed not only of the genuine invoice indicating the correct year of manufacture (1999) but also of a manipulative invoice showing 1998 as year of manufacture. The ld. DR further submits that Shri Ashok Wadia had, in his statement given under Section 108 of the Customs Act, admitted this fact and owned penal liability. Shri Ashok Wadia also categorically expressed his willingness t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained clearance from Customs. He further expressed his readiness to pay any penalty for the release of the car. This statement was never retracted under Section 112(b) of the Customs Act, any person who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111 shall be liable to penalty. Admittedly, Shri Ashok Wadia and his company acquired possession of the car with the knowledge that the car was liable to confiscation under Section 111 of the Act, thereby attracting penalty under Section 112 of the Act. However, as Shri Ashok Wad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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