2019 (5) TMI 1759

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.... Authorised Representative for the respondent. ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue in this appeal is whether with respect to show cause notice 09 dated 8.7.2013 issued for alleging irregularity in import of car vide a bill of entry no.150768 dated 8.7.2008 invoking the extended period of limitation, wherein the following persons were co-noticees:- (1) Shri Rishabh ....

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....to redeem the same on payment of fine of Rs. 3 lakhs along with personal penalty of Rs. 2 lakh under Section 112 of the Act. The vehicle was redeemed on payment of fine, penalty and applicable customs duty was deposited on 17.07.008 and the vehicle was cleared for home consumption. 4. Subsequently, invoking the extended period of limitation, show cause notice was issued on the aforementioned pe....

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....apporoprite customs duty and was actively involved in import of one such high end cars viz. 'Lexus LS 600HL, RHD, Vehicle (Chasis No.JTHDU46F605006475), in the name of Shri Ravi S. Bhandari by resorting to above modus operandi and splitting the value of car in two invoices one towards sale of goods and the other one for Major Care Service Contract. Further, taking notice that the Counsel for the a....

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....d gold in violation of SEZ Scheme, paid by the main notice, it was held that proceedings regarding all issues i.e. confiscation and penalty on co-noticee was held to be concluded within the meaning of Section 28(1A) of the Customs Act, 1962 read with CBEC Circular No.831/8/2006-CX dated 26.07.2006. 7. Learned Authorised Representative have relied upon the impugned order. 8. Having considered....