2016 (4) TMI 100

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....rugan, AC (AR) ORDER When the matter came up on 10.7.2015, counsel appearing for the appellant sought time to produce details of export and document relating to second hand sale of the motor vehicle car (Toyota Land Cruiser). Accordingly, adjournment was granted. Notices have gone from time to time in the present case. On 8.10.2015, for the absence of the appellant and no adjournment sought,....

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....li. The appellant was facilitator of the import. He paid the duty for Maqsood Ali at the time of clearance of the car and was also discharged the loan of Rs. 33 lakhs taken from ICICI Bank by Maqsood Ali Marbhoobali to purchase the vehicle for import. One Shri Jilani Khasim Sahikh possessed the vehicle after import. He was also found to be the contributor to the repayment of the ICICI bank loan. M....

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....he material fact and evidence demonstrating the racket of car import defrauding customs making deliberate misdeclaration. The car came to India was not second hand car. Appellant was found to be mastermind behind the fraud committed against Revenue. Without any dispute he made payment of duty to the customs. Appellant being instrumental to the fraudulent import has to suffer. 5.1 Heard both sid....

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....ppellant was conduit in the entire import process and illicit deal of loan repayment. He was actively involved in the import as well as subsequent transfer of the title over the car. Fabrication of the engine number, chassis number and year of the manufacture defrauded customs demonstrating that the import car was second hand and was in use abroad prior to import. But investigation result discarde....