HAREN P CHOWKSEY Vs. UNION OF INDIA

JUDGEMENT

(1.) Haren P. Chowksey, petitioner, has filed thiswrit petition under Articles 226 and 227 of the Constitution of India with aprayer to issue a writ of certiorari or any other writ and to set aside theorder passed by the Customs Excise & Gold (Central) Appellate Tribunal,respondent No. 4.

(2.) The Additional Collector of Customs, respondent No. 3, vide orderdated 26.2.1991 had imposed a penalty of Rs. 3,00,000.00 upon the petitionerwhich on appeal was reduced to Rs. l,00,000.00 by respondent No. 4 videorder dated 8.9.1922.

(3.) An information was received by the Directorate of Revenue Intelligence that a German Make Mercedez Benz car bearing Registration No.DBB-782 being used by Shri Shally Thapar, residing at E-30, GreaterKailash-11, New Delhi, was neither legally imported into the country nor wasany duty paid on it at the time of its importation into the country. Detailedenquiries were made which revealed that this car was registered at Delhi onthe basis of a no-objection certificate issued by the Bangalore RegionalTransport Authority and it was further revealed that it was earlier registeredhaving registration No. WME 9290 in the name of one Shri Rupan Roy andthat this aforesaid registration related to a Premier Padmini car and not aMercedez Benz car.