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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 ..... he statement of the appellants. From these circumstances, it is apparent that the retraction made by the appellant is an afterthought and therefore, needs to be discarded.In view of the above, there is a clear role of the appellant in the wrongful import of the car and charges under Section 112B are sustainable. The appeal is therefore, dismissed. - APPEAL No. C/842/04 - A/89264/16/CB - Dated:- 18-8-2016 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) None for appellant Shri.Kamal Puggal, Asst. Comm. (AR), for respondent ORDER Per Raju 1. The appellant, Mr.Charansingh Nandrayog was issued a notice for penalty under Customs Act for his role in wrongful import of a car. The said car was confis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not know the full address of Shri Rajesh; that the said Rajesh instructed Shri Dhanak Ashok Kumar to meet him in Mumbai; that the B/E in the name of Shri Dhanak Ashok Kumar was filed by the CHA Gokuldas Hansraj run by Satam; that the said car cleared under TR Rules against the passport of Shri Dhanak Ashok Kumar; that the B/E No.161859 dated 18/12/2000 had been assessed by Mumbai Customs and the invoice value declared was ₹ 1,00,000/- however, the Customs had assessed the value at ₹ 6,98,996/- and the duty was ₹ 7,14,830/- that the money for duty payment of ₹ 7 lakhs had been collected by him from the market and paid in the name of Dhanak Ashok kumar; that after clearance of the said car, the same was given to on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same had been handed over to Shri Altaf through Shri Ashok Kumar Dhanak; that he confirms that as he had stated in his earlier letter dated 10/01/2002 he had received only ₹ 10,00,000/- from Shri Pratap Singh Gaekwad as a broker for onward payment to the importer . 4.2 The charge on the appellant in the show-cause notice was that he had aided and abetted Shri Ashok Kumar Dhanak and finalise the import of car in a fraudulent manner resulting in evasion of duty. The sequence of events as narrated by the appellant in his first statement clearly shows that he was the one who organized the import of the car and used the passport of Shri Ashok Kumar Dhanak for import of the car. It was him who had identified the car imported. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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