2026 (4) TMI 315

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....isusing exemption Notification No. 03/57-Cus dated 08.01.1957 that provides for exemption of Customs duty to goods brought by diplomatic agents and they were importing cars for the diplomatic agents, which were subsequently sold in the local market and in the process this Appellant has been implicated, undergone the entire adjudication process and consequently imposed with penalty of Rs.5,00,000/- under Section 112(b)(ii) of the Customs Act, 1962 for his alleged involvement in the deal but the Bill of Entry No. 4618845 dated 09.07.2021, through which one Range Rover Vogue car was imported by availing the benefit provided in the said notification was not cleared by the Appellant, a GCard Holder of the CHA namely M/s. Babaji Khimji and Compan....

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....opriate penalty was imposed on him. 4. I have gone through the appeal paper book and taken note of the submissions. It would be worthwhile to reproduce the relevant portion of the order passed by Commissioner of Customs at para 22.7 of his order that would provide clarity to the dispute at hand. It reads as hereunder: "22.7 Shri Som Prakash Naval Bhatia, a Customs broker by name of Navalson Logistics and Shri Aubrey Elias D'Souza, representative of Customs broker, Babaji Khimji and Co. a G-Card Holder: I find that the Range Rover Vogue car having Chassis No. SALGA2AE3LA578991 was imported and cleared at JNCH, Nhava Sheva through Bill of Entry No. 4618845 dated 09.07.2021 which was dealt by Som Prakash Naval Bhatia, a Customs Bro....

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.... observation, as noted above, made by the Commissioner of Customs, one inference that can be drawn is that this Appellant had charged Rs.25,000/- for clearance of consignment as CHA while similar consignments were cleared by the other CHA M/s. Navalson Logistics at Rs.6,500/, that appeared to him as the appropriate price for such clearance. There is no denying of the fact by this Appellant that he had not charged the higher amount but as submitted by learned Counsel for the Appellant, such amount was received by him for the previous clearances made in respect of consignment brought to India by several other Embassy including the Kenyan Embassy. There is nothing available on record, except these presumptive allegations that charging of highe....