TaxTMI 
TaxTMI 
TaxTMI 
2012 (8) TMI 477
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....d 451272 dated 08/04/2004 were filed by Mr. Ismail Kanbir Abdulla and Mr. Chadragiri Rangaiah respectively for the import of Toyota RAV 4 and Toyota Prado cars respectively. The department seized these cars on the ground that the bills of lading pertaining to these imports were issued on a date different from the date of shipment and as per the documents issued by the shipping companies in these cases, the date(s) of arrival of the vessel carrying these shipments were much later. Since the cars were second-hand, for the import of second-hand cars it should have been in the possession of the importer for at least one year before import. The cars were assessed provisionally and allowed to be cleared on execution of provisional duty bond along....
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....earance of the said cars. Show cause notices were issued proposing imposition of penalty on the appellant under Section 112(a) for aiding/abetting illicit import of the cars. 2.3. The show cause notices were adjudicated and provisional assessments of the cars were finalised by enhancing the value of the car on account of which the duty liability increased from Rs. 5,63,250/- to Rs. 7,06,275/- and from Rs. 5,53,249.60 to Rs. 5,97,933/- respectively. The cars were confiscated with an option to redeem the same on payment of fine of Rs. 1.5 lakhs and Rs. 1.25 lakhs respectively. The importers were also penalised. Apart from the importers, a penalty of Rs. 50,000/- in each cases was imposed on the appellant. The appellant preferred appeals befo....
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....es. 5. I have carefully considered the rival submissions and since the issue lies in a narrow compass, I am of the view that the appeals themselves can be disposed of finally at this stage. Therefore, after granting waiver of pre-deposit against the dues adjudged against the appellant, I take up the appeals for consideration and disposal. 6. Neither the importers nor Mr. Naseer, the other parties on whom the penal proceedings were initiated, have filed any appeal before this Tribunal against the adjudication order. Therefore, it is presumed that they have no grievances against the order of confiscation and imposition of fine and penalties. Therefore the appellant cannot have any grievance about the confiscation of the car. As regards the ....