BMW M5 importation penalty set aside as wife already penalized for same offense under Settlement Commission

CESTAT Kolkata set aside penalty imposed on appellant for abetting importation offense involving BMW M5 car. The vehicle was imported in appellant's wife's name, who had already settled the matter with Settlement Commission and paid Rs.25,000 penalty plus Rs.1 lakh fine. Since the primary offender had been penalized for the BMW M5 importation offense, tribunal found no grounds to impose additional penalty on appellant for the same offense. Appeal was allowed and penalty was set aside.

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Issues involved: Imposition of penalty on the appellant for importation of a BMW M5 Car in the name of his wife, Mrs. Sadhana Aggarwal.

Summary:

Issue 1 - Imposition of Penalty:
The appellant appealed against the penalty of Rs.5.00 Lakhs imposed on him for the importation of a BMW M5 Car in the name of his wife. The Settlement Commission had settled the duty, interest, and penalty for Mrs. Sadhana Aggarwal, the importer of the car. The adjudicating authority imposed the penalty on the appellant for abetting the offense, claiming he had negotiated the deal for the car. The appellant denied any significant role in the importation, stating he only made the payment on behalf of his wife. The appellant's involvement was based on his statement admitting negotiations with the seller, Mr. Haren Choksey. However, the Settlement Commission had already penalized Mrs. Sadhana Aggarwal for the offense related to the BMW M5 Car importation. The appellant's role was limited to making the payment, and there was no clear evidence of his direct involvement in the offense. Therefore, the penalty imposed on the appellant was set aside, and the appeal was allowed.

Separate Judgment:
No separate judgment was delivered by the judges in this case.

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