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TMI Blog2024 (1) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... in his name for which separate proceedings have been initiated and it is still pending. Along with importation of his car, he has dealt with importation of BMW M5 car in the name of his wife. The offence related to BMW M5 car has been settled by the Settlement Commission by settling the duty, interest and imposing the penalty of Rs.25,000/- and fine of Rs.1.00 Lakh in lieu confiscation of the vehicle. As Mrs.Sadhana Aggarwal has already been penalized for the offence related to importation of the BMW M5 Car, there are no reason to impose penalty against the appellant for the same offence. Accordingly, the penalty imposed on the appellant is liable to be set aside. Appeal allowed. - HON BLE SHRI K. ANPAZHAKAN, MEMBER ( TECHNICAL ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.Rs.5.00 Lakhs against the appellant on the ground that the appellant has abetted the commission of the offence and the same has been upheld by the Commissioner (Appeals). 4. The Ld.Counsel for the appellant submits that the appellant has no role in the importation of the BMW M5 Car by his wife Mrs. Sadhana Aggarwal, except making payment for the car on her behalf. The adjudicating authority has not given any categorical finding about the role played by the appellant in the offence warranting imposition of penalty. Accordingly, he prayed for setting aside the penalty imposed on him. 5. The Ld.AR submits that all the negotiations pertaining to the importation of the BMW M5 car was done by the appellant. The appellant has admitted his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich had evidential value in the eyes of the law. These statements have not been retracted except a small portion. Even that portion do not affect the facts of the case and role of Shri Choksey remains as described in the show cause notice as this case do not fall in the category of denied portion. Shri Haren Choksey denied any involvement where as there is a statement dt.16-04-09 of Shri Rakesh Agarwal wherein he had categorically mentioned that, As regards the Range rover vlgue of BMW M5, the same were imported by me, in my name and in the name of my wife respectively, through one Shri Haren Choksey of Mumbai . He informed me that he can arrange for import of any vehicle at a very competitive price and also arrange for customs clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mporter including the documents and it is on record that the importer had agreed about the transaction value and accordingly paid the differential duty and the interest than the documents arranged by Shri Chjoksey are not true/correct, hence fake. Thus, charges against him are proved beyond doubt and he is liable to penal action as proposed in the show cause notice. 8. From the above, I observe that the appellant has imported another Range Rover car in his name for which separate proceedings have been initiated and it is still pending. Along with importation of his car, he has dealt with importation of BMW M5 car in the name of his wife. The offence related to BMW M5 car has been settled by the Settlement Commission by settling the du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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