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2015 (12) TMI 1144

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....e, for the Appellant. Shri Sanjay Jain, DR, for the Respondent. ORDER It was submitted on behalf of the appellant that he was innocent of the offence if any committed in respect of the car imported being a stranger to the import. Shri Sumit Walia and Tarun Kumar were involved in importing the car in question. The persons involved were not questioned by the Customs Authority but the appell....

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....y a foreign vehicle just casually. Sumit Walia cannot be ruled out to be unknown to the appellant. So also Tarun Kumar does not appear to be unknown to the appellant, when both the persons came to the scene were not unknown to the appellant, he cannot claim innocence being a buyer of Mercedes Benz GL 320 Cdi car came from England. The authority has recorded that vehicle was first registered in the....