ALEX JOSEPH Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THIS appeal has been filed by Shri Alex Joseph, Chakkattu House, Post Thodiyur, Thiruvalla, Kerala, against the Order -in -Appeal No. 107/98 -Cus., dated 26 -8 -98 passed by the Commissioner of Customs and Central Excise (Appeals), Bangalore. The brief facts of this case are -

(2.) (a) The Addl. Commissioner has arrived at a finding on that the Hqrs., Preventive Officers had intervened at the stage of clearance of the Car from the Customs and the same was delivered to Shri P.C. Velayudhan as they had gathered intelligence that the said import was unauthorised. The intelligence also indicated that the real owner of the Car was not the passenger, Shri Velayudhan; but Shri Alex Jospeh, the appellant herein. The declaration made by Velayudhan about payment of duty from his own savings from NRI account was not correct, since in the deposition, in his statement dated 19 -12 -95, indicated that when the vehicle was in Abu -Dhabi, the present appellant contacted him and asked for a copy of his passport but it was not given since the passport was with his employer. On his return to India, one Kumar had approached him for the same which was required in connection with the import of a Car by Alex Joseph and as he wanted to help, by lending the passport he parted with the same; but there was no promise of money for the help. Shri Velayudhan categorically stated that Shri Alex had given some money to some others for similar help. On a telephone call received from his brother, he was instructed to go to Bangalore and meet Shri Rahim at Yellora Hotel and Lodging in Brigade Road and accordingly Velayudhan met Rahim who told him that the vehicle of Alex has come to Bangalore in his name. He was taken to the office of M/s. Venus Shipping Company and where certain papers were signed in connection with Customs clearance. To a specific question by the Interrogating Officers, Velayudhan categorically stated that he was the importer for the first time at Bangalore and learned from Rahim that the Car was of 1994 model and Mitsubishi Paejaro make; but he did not know anything about the same. He was again called to Bangalore twice and was lodged once in Imperial lodge and once in Hotel Gautham and Rahim took care of him for food and transport. Again on receiving a call from his brother, he came to Bangalore on 18 -12 -95 and stayed at Imperial Hotel at Residency Road, Bangalore. He did not have any record of paper of the Car and the Bill of Entry was surrendered. He submitted that the Car was not purchased by him and it was not with him in Abu -Dhabi and that he saw the car for the first time in Bangalore only. The Car was not used by him and by giving his passport, he felt that he was helping one of his man.

(3.) THE Commissioner (Appeals) after recording the contention of Alex in the grounds of appeal to the effect that he was not involved in any way with the importation of the Car and that Chakkattu Financiers, Thiruvalla, owned by his brother and he has no interest in the said business and that he deals in buying and selling of Foreign Cars and he came to about Velayudhans import after the Bill of Entry for clearance was filed, and on perusal of the documents he was satisfied that the Car was legally imported and no reliance be placed on Ravi Kumars statement as they were contradictory and he was not the person being referred to by Ravi Kumar and recording that Alex did not attend the hearing as he could not be served the notice by Courier, concluded the issues by finding, as regards Alexs role in the said import on the basis of -