2025 (11) TMI 540

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....ant ; None appeared For the Respondent : Shri K.A. Jathin, Deputy Commissioner (AR) ORDER PER: PULLELA NAGESWARA RAO The above 3(three) appeals were filed by Mr. Haren Choksey against the Orders-in-Appeal No. 115, 116, 117/2012 all dated 19.04.2012. 2. The brief facts are the appellant was imposed with penalty in respect of import of cars, wherein it was alleged that the cars were s....

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....appeals based on the material available on the records of the appeals. 5. The learned Authorised Representative (AR) for the Revenue reiterated the findings of the Commissioner (Appeals). 6. Heard the learned Authorised Representative (AR) and perused the submissions of the appellant in the appeal memorandum. 7. I find that the investigation conducted into the import of these motor vehicl....

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....n to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or (b) who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows....

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....cer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five percent of the penalty so determined. (iii) in the case of goods in respect of which the value stated in the entry made under this Act or in the case of baggage, in the declaration made under section 77 (in either case hereafter in this section referred to as the decla....