2009 (3) TMI 822

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....ne Shri Shalinder Kumar Sharma from the Cochin port and cleared under the Transfer of Residence rules. Subsequently on discharge of customs duty as assessed, the said vehicle was sold by him to M/s. Kuber Khaini Pvt. Ltd. in violation of Export-Import Policy. On completion of the investigation and recording of the statements, show cause notice was issued to Shri Shalinder Kumar Sharma, the importer; M/s. Kuber Khaini Pvt. Ltd., the purchaser of the said car and the current appellant Shri Maninder Singh. The charges levelled against the current appellant being that he having brokered the sale of car, is liable for imposition of penalty under Section 112 (b) on the ground that the said car which was imported under Transfer of Residence rules ....

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.... the Adjudicating Authority imposed a penalty of Rs. 2,00,000/- on the appellant, hence, this appeal. 3. None appeared on behalf of the appellant despite notice. It is seen from the record that this matter is coming up at least 7-8 times. Today also no one is present to argue the matter nor there is request for adjournment. Since the issue is of 2006, we take up the appeal for disposal in the absence of any representation from the appellant. 4. Considered the submissions made by the learned SDR and perused the records. 5. On perusal of the records we find that, it is an admitted position that the current appellant is a broker. It is also an undisputed fact that the current appellant had introduced the importer of the car i....