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TMI Blog2022 (3) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... importing such cars in the name of different persons instead of importing in their own name - These admitted facts are opined sufficient to falsify retraction of the statement of appellant. The retracted statement is held to be an afterthought to manipulate evidence. There is no other evidence on record to prove the appellant s innocence as far as the knowledge of fraudulent import by Shri Sumit Walia is concerned. Violation of principle of natural justice - HELD THAT:- It is observed from the order under challenge that three opportunities of personal hearing were awarded to the appellant, that too, with reasonable time for appearance but the appellant fail to appear. No reason has been put forth by the appellant for not receiving thos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Appeal No. CC (A) CUS/ D-I/ACC/Import/75/2018 dated 8th March, 2018 vide which the penalty imposed upon Mr. Vikram Tokas, the present appellant, has been confirmed and his appeal has been rejected. 2. Relevant facts for the present adjudication are as follows: The Directorate of Revenue Intelligence, Delhi Zone received an intelligence about one Shri Sumit Walia to have been involved along with his associates in importing high end luxury cars from various foreign suppliers by mis-declaring those as new. During investigation various searches were conducted at his associates premises and several incriminating documents were recovered. From those documents and various voluntary statements of all concerned, during investigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant that the order-in-appeal has been passed under utter disregard to the principle of natural justice as the ex-parte decision has been passed against the appellant without appreciating the fact that the appellant had neither imported nor financed nor purchased nor even got registered the vehicle in question in his name. He not even filed any document before the Customs Authority nor abetted the importer for purchase of the said car. The imposition of penalty upon him is therefore unreasonable and is accordingly, prayed to be set aside. Finally, submitting that DRI is not the competent officer to issue the impugned show cause notice that the appeal is prayed to be allowed. 5. To rebut these submissions, learned Authorized R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e imported by said Shri Sumit Walia through the same modus operandi. These admitted facts are opined sufficient to falsify retraction of the statement of appellant. The retracted statement is held to be an afterthought to manipulate evidence. There is no other evidence on record to prove the appellant s innocence as far as the knowledge of fraudulent import by Shri Sumit Walia is concerned. 7. Coming to the violation of principle of natural justice, it is observed from the order under challenge that three opportunities of personal hearing were awarded to the appellant, that too, with reasonable time for appearance but the appellant fail to appear. No reason has been put forth by the appellant for not receiving those notices also for not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111, shall be liable to in the case of (i) . (ii) . (iii) . (iv) .. (v) 10. The appellant cannot deny acquiring possession of the Land Rover which is found to have been imported with a tampered chassis which is a stolen car but has been imported as a new car that too under-valuing its cost. 11. Accordingly, I do not find any infirmity in the order under challenge, when the penalty of ₹ 8,00,000/- has been imposed upon the appellant. The order under challenge is upheld. Consequent thereto, the appeal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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