TaxTMI 
TaxTMI 
2004 (12) TMI 453
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.... Shri Soman Sunil Kumar (hereinafter referred to as 'Shri Sunil Kumar' in short) filed a Bill of Entry dated 24-2-1998 for clearance of one Toyota Land Cruiser Prado Jeep in terms of Public Notice No. 3/97, dated 31-3-1997. The DRI investigation revealed that Shri Alex C. Joseph (hereinafter referred to as 'Shri Alex Joseph' in short) had fraudulently arranged fabricated documents to enable Shri Sunil Kumar to import the vehicle. As per the Public Notice, the vehicle should be in use of the importer for more than a year. Since the car was imported into Dubai on 13-11-1997 and obviously it could not have been in the use of the importer for more than a year when it was imported into India on 24-2-1998. Proceedings were initiate....
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.... and Shri Alex Joseph under Section 112(a) of the Customs Act, 1962. Further, the redemption fine was fixed at Rs. 5 lakhs. A penalty of Rs. 10,000/- was imposed on M/s. Mohan Breweries & Distilleries Ltd. under Section 112(a) of the Customs Act. The order of the Additional Commissioner was upheld by the Commissioner (Appeals) in his order dated 8-6-2002. The appellants have come up before the Tribunal challenging the same. In the present order, we are concerned mainly with the penalties on S/Shri Alex Joseph and Sunil Kumar. 3. Shri A.S. Sunder Rajan, learned Advocate appeared on behalf of the appellants and Shri R.V. Ramakrishnappa, JDR appeared on behalf of the Department. 4. The learned Advocate urged the following po....
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....uthority. He submitted that both the appellants are liable for penalty under Customs Act in their role in the illegal import of the car. 6. On a careful consideration of the matter, I find that the CEGAT had remanded the matter to the original authority for re-determination of fine and penalties. This fact is not disputed. The redemption fine arises only when some goods are confiscated. The CEGAT has not set aside the confiscation of the car. Nowhere in the order, it is stated that the confiscation of the car is set aside. In fact, the remand is for re-determination of redemption fine. When the fine is to be re-determined, one can safely come to the conclusion that the confiscation of the car has not been set aside. Hence, the under....
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.... of the Customs Act and the sale of the smuggled item and hence rendered himself liable for penalty under Sections 112(a) & (b). The above allegations were based on statements recorded as per Section 108 of the Customs Act by the Customs House Agent, Manager, Catholic Syrian Bank, Shri P.P. James, Executive Director of M/s. Mohan Breweries and Distilleries Ltd., etc. These evidences in totality will indicate the role of Shri Alex C. Joseph in the import of the car. It is pertinent to note that the various allegations and evidences made out in the show cause notice have not been re-betted by the party with sufficient supporting facts and evidences. Regarding Shri Soman Sunil Kumar, it is clear that as import of the car is in violation of the....