2001 (2) TMI 730

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....uty by persons who were eligible to claim transfer of residence under the relevant baggage rules. Persons not residents in India were permitted to import vehicles under Carnet and Triplique Procedure without payment of duty or without production of an import licence, provided the car was used by the importer while in India and was exported within six months. The passport of the tourist was suitably endorsed to show the date of import and the date of export of the vehicles. In pursuance of the interception of one passenger whose passport showed that there was some irregularity in the temporary import procedure; the Directorate of Revenue Intelligence took up investigations and verified the antecedents of importation of specifically Mercedes ....

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....sey and Nalin Choksey. These two have filed appeals contesting the levy of penalty. 3. The case was posted for personal hearing from December, 1999 onward. The counsel who appeared on the first instance is no longer live. The appellants, in spite of repeated intimations, have failed to appear nor have they engaged another counsel. We therefore proceed to decide the case on the strength of the documents on record. 4. On behalf of Haren Choksey it was claimed that he knew Ravi Walia who was also in the car business. It was claimed that he had accepted the job of delivery to Rajendran for a consideration of Rs. 10,000/- which included the payment for freight and other expenses as well as his commission. It was claimed that he d....