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TMI Blog2010 (11) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... and S.P. Mathew, Advocates, for the Appellant. Shri B.P. Pereira, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The facts of the case very briefly are that a new Mercedes Benz car which was imported through Nhava Sheva port and was lying in the premises of the Container Freight Station, pending Customs examination and clearance, was sm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rential duty from the private operator in charge of the Container Freight Station. He has appropriated the sale proceeds of the Mercedes Benz car and Toyota car after ordering confiscation of both the cars. 3. In the course of hearing, the learned Advocates for the appellants have advanced arguments to the effect that their respective clients are innocent, by trying to pick holes in the adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the premises of the importer whose name is in the manifest only afterwards. If a big car can be taken out without Customs check, the persons responsible for taking this out can even take out large quantities of gold hidden in the car without payment of duty, or even arms and ammunitions without any checks to the detriment of national security. Such offences cannot be ignored or taken lightly. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direction, pre-deposit of the balance amounts of penalties shall stand waived during the pendency of the appeals. 4. As regards the differential duty demand against the appellant operator of the CFS, we are of the considered view that since the Customs duty is on the imported goods and the impugned imported goods, viz. Mercedes Benz car, has been confiscated and its entire sale proceeds hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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