2014 (9) TMI 995

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....nt : Shri J.R. Sharma, Supdt. (A.R.) ORDER Per: Anil Choudhary: The present appeal is against Order-in-Appeal No. 81/MCH/ADC/Gr.VB/2012 dated 27.02.2012 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. The brief facts of the case are the appellant, Shri Anand Desai is the proprietor of M/s Upaj Motors, and is engaged in brokerage of cars including imported cars. The issu....

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....d indemnity bond. 3. Show-cause notice was issued to the appellant for penalty under Section 112(a)/112(b) of Customs Act, 1962. Vide Order-in-Original it was held that the car is liable for confiscation under Section 111(m) of Customs Act, 1962 directing importer to redeem car on payment of redemption fine & differential duty with penalty of Rs. 50,000/- imposed on appellant under Section 112(....

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....d mis-declaration, duty evasion or benefit. 4.3 Thirdly, appellant had no knowledge regarding model code of the car at any time till it was brought to appellant notice by Investigating Officer and as per Section 112(b) of Customs Act, penalty can be imposed upon a person if he acquires, posses, or in any way concerned knowingly acquiring, possessing etc. or dealing with goods, which he know or ....