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TMI Blog2018 (10) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... actual cost of vehicle was ₹ 27 lakhs - Held that:- The statement of the appellant was recorded by the officers of the Customs on 24.12.2008 under Section 108 of the Act, wherein he had inter alia, stated that Shri Qureshi, importer of the vehicle agreed to pay ₹ 4 lakhs for customs clearance of the imported vehicle and that the value of the imported goods had been mis-declared - furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ZU) undertook an investigation on certain Mumbai based operators, who have engaged in fraudulent import of High end cars / Sports Utility Vehicles by resorting to under-valuation and mis-declaration of various particulars of the said cars, with intent to evade payment of appropriate customs duty. During the course of investigation, it was revealed that one Shri Qureshi Intekhab Alam Nisar Ahmed (S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment initiated show cause proceedings against various persons, including the appellant herein. The matter was adjudicated vide order dated 25.03.2015 and penalties were imposed on the appellant under Section 112(a) and 114AA of the Act. On appeal against the adjudication order, learned Commissioner (Appeals) vide impugned order dated 29.12.2017 had upheld the imposition of penalty on the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been mis-declared, the appellant is exposed to penal consequences provided under Section 112(a) and 114AA of the Act. 4. Heard both sides and perused the records. 5. I find that the statement of the appellant was recorded by the officers of the Customs on 24.12.2008 under Section 108 of the Act, wherein he had inter alia, stated that Shri Qureshi, importer of the vehicle agreed to pay ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 114AA of the Act, I find that the appellant did not make, sign or used any declaration / statement in respect of importation of the vehicle. Thus, penal provisions contained in Section 114AA of the Act cannot attracted for imposition of penalty on the appellant. 6. In view of above, the appeal is partly allowed, to the extent of setting aside the penalty imposed under Section 114 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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