TaxTMI 
TaxTMI 
2011 (9) TMI 507
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Vinod Chandra. In the present case only Shri Ashwini Kumar Tandon and Anoop Gandhi are appellants in the present appeals. 3. The brief facts of the case are that in pursuance to the information that smuggling of car of foreign origin was taking place by misusing the facility provided under Transfer of Residence Rules, the officers of the Mumbai Customs have seized 12 cars in the month of May/June/July 1998. Out of these 12 cars, 2 cars viz. 1990 Toyota Sera EXY-10-000 4338 and 1991 Toyota Corsa-NL-40 000 14021 are the subject matter of de novo adjudication. These cars were imported by the syndicate in the name of different passengers who were not the actual owners of the cars but were used as a front t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the two cars imported under the name of Vinod Chandra and Anand Giri by the syndicate involving Shri Ashwini Kumar Tandon and Shri Anoop Gandi and imposed penalty of Rs. 2.5 lakhs each on Ashwini Kumar Tandon and Anoop Gandhi. 4. The ld.advocate appearing for the appellants submitted that the Commissioner has not followed the CESTAT direction in full inasmuch as there are striking similarities in the Public Notices, one permitting import of gold and another permitting import of car. Both car and gold were restricted items for import and in case of import of gold the passenger should have stayed six months abroad whereas in the case of import of car, the importers should have stayed abroad for 2 years....
X X X X Extracts X X X X
X X X X Extracts X X X X
....D.K.Jain is not before him, is not correct. She also submitted that Anoop Gandhi in his reply dated 23.6.99 stated that he had filed retraction in the court when he was produced before the Learned Metropolitan Magistrate, after his arrest. Since all the statements given by Anoop Gandhi were retracted before the Metropolitan Magistrate, his original statement cannot be relied on and the penalties cannot be imposed on the appellants based on the contents of the statements. The ld.advocate submitted the following case laws in support of the case: (1) Haroon Haji Abdulla vs State of Maharashtra - 1999(110)ELT 309(S.C.). In this case it was observed by the Court that retracted confession must be looked upon with greater concern unl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fore, submitted that the Commissioner has rightly imposed the penalty on both the appellants. 7. After hearing both sides, I find that in the case of Ashwini Kumar Tandon, it is a fact that Satish Tandon was his brother. A firm in name of M/s. ESS International Pvt.Ltd., New Delhi was formed where Ashwini Kumar Tandon, Satish Tandon, Anoop Kumar Gandhi and his son Vikram Gandhi are Directors and it operates from Residential address of Ashwini Tandon. He was having a business of buying and selling of used cars on commission basis and some representatives of the passengers who wanted to import cars under T.R. facility used to approach him for advice and help and release of the cars from customs and to sell of the cars in India on commission....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n before the Customs when he was produced before the Metropolitan Magistrate. The Commissioner in para 18.3 of his order has discussed the issue of retraction of the statements. In the application filed by department for rebuttal of the retraction before the Metorpolitan Magistrate, it was contended by the department that the allegations were baseless and all the statements were recorded under the provisions of Sec.108 of the Customs Act voluntarily in his own handwiting and he was not subjected to any force, coercion. He has given a finding that the Court had not taken any cognizance on his retraction and threat as made in the bail application. The fact that the statements were made in his handwriting which was confirmed by the....