TaxTMI 
TaxTMI 
2002 (3) TMI 305
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....(v) of the Customs Act, 1962 by the Commissioner of Customs, Bangalore vide Order-in-Original No. 22/97, dated 3-10-97. As they were found to be concerned with one Merezedez Bens, Model C-180, Car imported into India on basis of fraudulent documents and in the name of Shri Mohammed Aliyar, who was not entitled to import the same; A1 & A2 were found to have been actively participated in the importation, clearance, registration and sale of the car despite having adequate knowledge of the provision of the law and this was done on the basis of fraudulent/fabricated documents. 2. These two appeals are taken up for disposal by this common order. After hearing both sides and considering the matter we find - (a) It is an admitted fact t....
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....stoms, Bangalore towards customs duty through his son, Shri Rajesh Kumar. After the arrival of the car he got it cleared from Customs and arranged for disposal of the vehicle. He along with his son Shri Krishna Kumar has also valued the vehicle and given the valuation report to the bank to help Shri Syed Salim, the current owner of the vehicle to revise the loan. The sale proceed was received by him and got the money withdrawn through his son. The fact also remains that he knows the buyer Shri Syed Salim and also the dealer Shri Rathnam. He has got the car misdeclared with the assistance of Shri Siraj, as being of 1994 model and has later altered the year of manufacture for RTO purpose. Had the involvement of Shri K.T. Kuppaiah not been so ....
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....e NRO account of Shri Aliyar, that he deposited the cheque for Rs. 19,07,400.00 of ANZ Grindlays Bank into the NRO account of Shri Mohammed Aliyar, that he met the Customs House Agent M/s. Sudharshan Cargo International, Bangalore and arranged for clearance of the car. He has assisted his father in the above transactions and has admitted his complicity in the offence." this finding, not questioned, exhibits a concern with the import of Merezedez Car, finally confiscated. The acts on A2's part are more than those arrived at, as regards his elder brother Shri Krishna Kumar for and in the same import of Merezedez, who had only given the valuation reports. The brother has not been found liable for penalty by the Adjudicator. We in view of the ....