2022 (3) TMI 702

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....s follows: The Directorate of Revenue Intelligence, Delhi Zone received an intelligence about one Shri Sumit Walia to have been involved along with his associates in importing high end luxury cars from various foreign suppliers by mis-declaring those as new. During investigation various searches were conducted at his associates' premises and several incriminating documents were recovered. From those documents and various voluntary statements of all concerned, during investigation it was observed that a Land Rover sports car bearing tampered Chassis No. SALLSAA238A149171 has been imported by Shri Sumit Walia in the name of his front man Shri Kunal Kapoor from an intermediary firm M/s. A.K. International (I.E.) Ltd., London, who is neither....

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....urchased nor even got registered the vehicle in question in his name. He not even filed any document before the Customs Authority nor abetted the importer for purchase of the said car. The imposition of penalty upon him is therefore unreasonable and is accordingly, prayed to be set aside. Finally, submitting that DRI is not the competent officer to issue the impugned show cause notice that the appeal is prayed to be allowed. 5. To rebut these submissions, learned Authorized Representative has submitted that the sufficient evidence has duly been appreciated by Commissioner (Appeals), which proves that the appellant was actively involved knowingly and intentionally from the very beginning, in cohort with Shri Sumit Walia in the fraudulent ....

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....ce on record to prove the appellant's innocence as far as the knowledge of fraudulent import by Shri Sumit Walia is concerned. 7. Coming to the violation of principle of natural justice, it is observed from the order under challenge that three opportunities of personal hearing were awarded to the appellant, that too, with reasonable time for appearance but the appellant fail to appear. No reason has been put forth by the appellant for not receiving those notices also for not marking appearance before the Commissioner (Appeals). The intentional absence cannot be ruled out. 8. Coming to the challenge of show cause notice being hit by jurisdiction for the reason that DRI Officers not being competent to issue the same, it is observed that....