MANINDER SINGH Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) This appeal is filed by the appellant against the Order -in -Original No. 46/2005 dated 2 -11 -2005 vide which the Adjudicating Authority has imposed a penalty of Rs. 2,00,000/ - on him under the provisions of Section 112(b) of the Customs Act, 1962.

(2.) THE relevant fact that arise for consideration are Mercedes Benz Car was imported by one Shri Shalinder Kumar Sharma from the Cochin port and cleared under the Transfer of Residence rules. Subsequently on discharge of customs duty as assessed, the said vehicle was sold by him to M/s. Kuber Khaini Pvt. Ltd. in violation of Export -Import Policy. On completion of the investigation and recording of the statements, show cause notice was issued to Shri Shalinder Kumar Sharma, the importer; M/s. Kuber Khaini Pvt. Ltd., the purchaser of the said car and the current appellant Shri Maninder Singh. The charges levelled against the current appellant being that he having brokered the sale of car, is liable for imposition of penalty under Section 112 (b) on the ground that the said car which was imported under Transfer of Residence rules could not have been sold by the importer. The appellant filed detailed reply to the said show cause notice, mainly contending that he was a broker and nothing to do with the import of the car. The Adjudicating Authority considered the written made by the appellant and came to the following conclusion. 30. Shri Maninder Singh had argued that he had only brokered the sale and had nothing to do with the import of the car or the payment or evasion of duty. He had further contended that he had not seen any documents relating to the import of the car and had only introduced the importer Shri Shalinder Kumar Sharma to the buyer, M/s. Kuber Khaini Pvt. Ltd., represented by Shri Vikas Malu. Shri Vikas Malu, representing M/s. Kuber Khaini Pvt. Ltd., had in his statement dated 28 -1 -2002 admitted that he had asked for and had seen the import documents from the brokers for verifying the genuineness and stability of the car and that the brokers had assured them that the cars were clear from all problems. Thus, I find that the broker mentioned in this case, Shri Maninder Singh had provided the documents relating to the car to Shri Vikas Malu for verification. He was, therefore in the knowledge of the status and conditions regarding the sale of the said car. I find that due to his actions in abetting the sale of the imported car in violation of the policy provisions, Shri Maninder Singh is liable for penalty under Section 112(b) of the Customs Act, 1962. Coming to such a conclusion, the Adjudicating Authority imposed a penalty of Rs. 2,00,000/ - on the appellant, hence, this appeal.

(3.) NONE appeared on behalf of the appellant despite notice. It is seen from the record that this matter is coming up at least 7 -8 times. Today also no one is present to argue the matter nor there is request for adjournment. Since the issue is of 2006, we take up the appeal for disposal in the absence of any representation from the appellant.