2024 (1) TMI 464

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....018, by the Ld. Commissioner (Appeals). 2. The appellant submits that the issue involved in the present case is importation of one BMW M5 Car in the name of Mrs. Sadhna Aggarwal, wife of the appellant. The appellant submits that Mrs. Sadhana Aggarwal has filed an application before the Settlement Commission and the duty, interest and penalty in respect of the above said car imported in the name of Mrs. Sadhana Aggarwal has been settled by the Hon'ble Settlement Commission vide order dated 19.07.2012, wherein the Hon'ble Settlement Commission has made the following observations regarding the other persons in this case.:- Miscellaneous - There are other notices to the SCN apart from the applicant who have not approached the Commission for ....

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....before the Settlement Commission regarding the duty involved and settled the issue vide order dated 19.07.2012, wherein she has been imposed a penalty of Rs.25,000/- by the Settlement Commission for the commission of the offence. 8. I find that the adjudicating authority has given the following findings in the impugned order regarding the role of the appellant:- "Now coming back to the charges, there is no denial about the importation of the car and that is also in the manner it has been described in the show cause notice as the importer and her husband, a co-noticee, had agreed about the happenings and paid the duty and interest as demanded. The issue has also been settled by Hon'ble Settlement Commission in its final order No.....

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......M/s. Pride City are his suppliers and they have a tie up with the DSAa (Direct selling agents) of various manufacturers of vehicles around the world. These excerpts from the statement of Shri Rakesh Aggarwal clearly indicate that it was Shri Choksey who dealt with Shri Aggarwal in the purchase and clearance of the vehicle from the Customs. This statement has not been retracted and even Hon'ble Settlement Commission while settling the case for the importer has taken cognizance of it and decided accordingly. During the personal hearing advocate raised the point about the correspondence with BMW Agency in Delhi and pointed that date do not tally with DVLA date. The reason for non-tally is given in the show cause notice, moreover the same fac....