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TMI Blog2016 (8) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... in the appeal that the appellant is merely a broker and has no role in the import of car. The appellant never imported the car. The notice No.1 namely, Shri Ashok Kumar Dhanak was the real importer and not the appellant. The appellant had merely associated in sale of car. 3. The learned AR relies on the impugned order. 4. We have gone through the rival submissions. The appellant in his statement dated 21/08/2001 had stated as follows: "The Porsche model car was imported by one Shri Dhanak Ashok Kumar Narainbhai of Junagadh, Gujarat; that Shri Dhanak Asghok Kumar approached him after coming to India and asked him to clear under TR using his passport that the passport was given to him by Shri Dhanak Kumar that the documents and the passp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was paid by Shri Rajesh at Dubai and the purchase value in India currency amounting to Rs. 12,50,000/- was paid to the representative of Shri Rajesh when he came to India after the clearance of the car from the Customs in the month of March 2001; that an amount of Rs. 1 lakh had also been spent for entertaining the representative of Rajesh and for payment to the passenger Shri Dhanak Ashok Kumar; that the said car was given to Shri Pratap Singh for Rs. 20 lakhs after preparing a mortgage agreement between Shri Dhanak Ashok Kumar and Shri Pratap Singh and the mortgage agreement between Shri Dhanak Ashok Kumar and Shri Pratap Singh and the mortgage agreement was prepared by him as per the current market trend as the new policy 2000-2001 di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hotels at Grant Road; that Mr.Altafbhai had booked one vehicle from Dubai in the name of Porsche 911 Coup De through Mr.Charansingh and was shipped from Dubai; that he has not paid anything for the purchase of the vehicle; that all the expenses including duty and Port charges, etc. were paid by Mr.Charansingh; that he had given the copy of his passport to Mr.Charansingh on the basis of which TR concessions were obtained for the Porsche car that was shipped into India under the name of Shri Ashok Kumar Dhanak for which he got a commission of Rs. 30,000/-". 4.3 From these circumstances, it is apparent that the retraction made by the appellant is an afterthought and therefore, needs to be discarded. 5. In view of the above, there is a clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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