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TMI Blog2013 (10) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... ding their names and the transactions were undertaken by the appellant cannot be faulted - proprietor of M/s. Parth Marketing and M/s. Chinmay Corporation were receiving only compensation for renting/lending their names and the transactions were undertaken by the appellant. It is observed by the Tribunal prima facie that the intention to evade duty by misdeclaration of goods is clearly discernible when one goes through the evidence on reord against the appellant - Prima facie case not in favour of assessee - Stay denied. - Customs Appeal (L) No. 62 of 2012 - - - Dated:- 18-9-2012 - J.P. Devadhar and R.D. Dhanuka, JJ. Shri V. Shridharan, Senior Advocate with Prakash Shah i/b PDS Legal, for the Appellant. Shri Pradeep S. Jetly, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rket. It is the case of the appellant that he had no interest whatsoever in M/s. Parth Marketing or M/s. Chinmay Corporation which was established by Mr. Pragnesh Shah. 3. On 3rd/27th November, 2007, the Directorate of Revenue Intelligence (for short DRI ) gathered information that M/s. Chinmay Corporation was evading payment of customs duty on account of undervaluation of imported electronic goods. Accordingly its office and godown premises were searched. The DRI recorded the statement of the appellant and various other persons under Section 108 of the Customs Act, 1962. The computers of the appellant were seized by the DRI in the anticipation that same contains incriminating evidence against the appellant. According to the appellant, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). By an Order dated 9th April, 2012 [2012 (283) E.L.T. 377 (Tri.-Mumbai)], the CESTAT directed the appellant to make a pre-deposit of Rs. 1 crore in addition to the amounts already paid at the time of investigation within a period of eight weeks and report compliance by 17th July, 2012. 7. Mr. V. Shridharan, the learned Senior advocate appearing for the assessee submitted as under :- 1. The appellant was not importer and thus no duty could be levied against the appellant. 2. The DRI has no jurisdiction to issue show cause notice. 3. CESTAT was not correct in holding that the Customs (Amendment and Validation) Act, 2011 validates the show cause notice issued by the DRI prior to 16th September, 2011 under Section 28 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Parth Marketing respectively. The entire modus operandi related to the import of car CD player and car DVD player in SKD condition has been brought out in detail in the said order. In this case of imports in SKD condition, it will be in the fitness of things to demand the duty evaded from the appellant rather than from M/s. Chinmay and M/s. Parth who filed the Bills of Entry for import of cabinet and front panel respectively. It is held that appellant s act of omission and commission have rendered the goods liable to confiscation under Section 111(m) of the Customs Act, 1962 and is liable to penal action under Section 114A for the fraud related to imports in SKD condition. It is held that the appellant had contravened the provisions of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order directing the appellant to deposit a sum of Rs. 1 crore in addition to the amounts already paid at the time of investigation. 10. The CESTAT has taken a prima facie view that the proprietor of M/s. Parth Marketing and M/s. Chinmay Corporation were receiving only compensation for renting/lending their names and the transactions were undertaken by the appellant. It is observed by the Tribunal prima facie that the intention to evade duty by misdeclaration of goods is clearly discernible when one goes through the evidence on reord against the appellant. In our view, this prima facie view of the CESTAT cannot be faulted. 11. In so far as the submissions made by the learned Senior Advocate Shri Shridharan that the appellant being not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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