NALIN CHOKSEY Vs. COMMISSIONER OF CUSTOMS, KOCHI

JUDGEMENT

(1.) Leave granted.

(2.) Being aggrieved by the judgment dtd. 3/4/2018 passed by the High Court of Kerala at Ernakulam in Customs Appeal No.18/2009, the appellant is before this Court. By the said judgment, the High Court allowed the Customs Appeal filed by the respondent-Department answering the questions in favour of the Revenue and against the appellant herein.

(3.) Briefly stated, the facts are that one Sri Jalaludheen Kunhi Thayil had imported the vehicle in question being a Porsche Carrera Car on 28/6/2002. The said car was later sold to one Sri Shailesh Kumar in the year 2003. Subsequently, the appellant herein is stated to have purchased the said car in the month of October, 2004. It is stated that in the year 2006, the appellant, along with the importer Sri Jalaludheen Kunhi Thayil, the first possessor Sri Shailesh Kumar and a broker named Sri Haren Choksey who was the brother of the appellant, was served with the Show-Cause Notice dtd. 27/6/2007 demanding short-levied customs duty to the tune of Rs.17,92,847.00. The said Show-Cause Notice was issued under Sec. 28(1) read with Sec. 124 of the Customs Act, 1962 ["Customs Act"] and stated that it was a case of deliberate misdeclaration of model and the year of manufacture, along with tampering with the chassis number of the imported car for the purpose of under invoicing and under valuation of the vehicle and evading the payment of the differential duty of customs amounting to Rs.17,92,847.00. The appellant replied to the same by letter dtd. 24/7/2007. This was followed by an order-in-original dtd. 29/1/2008 passed by the Commissioner of Customs, Cochin. The Commissioner of Customs confirmed the demand of duty of Rs.17,92,847.00 being the duty shortPage levied and short-paid on the imported vehicle and ordered the confiscation of the car with an option of redemption of the confiscated car on payment of fine and the differential duty. The demand was raised jointly and severely against the importer and the appellant.