2015 (8) TMI 336
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....Appeal No. 7593 of 2004 : Though the dispute which is involved in these appeals is in a narrow compass, we would like to mention those facts leading to the filing of these appeals by the present appellants. 2. One Mr. S. A. Futehally (hereinafter referred to as importer) was the sole proprietor of M/s. Ashiya Motors which was the franchise of M/s. Volkswagen AG, Germany. During the period from 1987-1999, a total of about 71 Audi cars manufactured by M/s. Volkswagen were imported by him into India through Bombay (now Mumbai) and Nhava Sheva Ports. In the Bills of Entries which were filed by said importer, he mentioned that the engine capacities of these cars were less than 1600 CC. On this declaration, the cars were assessed and cleare....
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.... not bring themselves on record. 4. Now we come to the role of two appellants. Insofar as Mr. Atul H. Mehta is concerned, he was in some employment in Singapore from September, 1984 to January, 1988. He was interested in importing one Audi 80 Car on his return to India for which he had filed import licenses. He, thus, imported that car and for clearance thereof, he engaged the services of M/s. Ashiya Motors, Mumbai, sole proprietorship concern of Mr. Futehally. Mr. Futehally filed the bill of entry in which he committed the same mischief by disclosing the engine capacity of the said car to be below 1600 CC. 5. It is for this reason that in the adjudication order, while confiscating the cars which were imported by Mr. Futehally i....
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....The circumstances in which another appellant namely Gerson Da Cunha is impleaded are identical as in the case of Mr. Mehta. Penalty of Rs. 1 lakh imposed against him also stands quashed including prosecution, if any. 9. These appeals stand allowed and disposed of in the aforesaid terms. Civil Appeal No. 5142 of 2005 10. After the import of car by Mr. Atul H. Mehta which was custom cleared on 4-7-1988, Mr. Atul H. Mehta had sold his car to the appellant M/s Hindustan Dorr Oliver Limited on 11-7-1988. This car was seized on 11-7-1990 by the custom authorities. But thereafter released on 16-7-1990 when the appellant gave the bank guarantee for payment of differential amount of duty. Thereafter show cause notice was issued to the a....