HAREN CHOKSEY Vs. CUSTOMS, EXCISE AND SERVICE TAX

JUDGEMENT

(1.) It is a case of import appeal filed by one of the importers.

(2.) It is the case of the appellants having been accused with violating the EXIM policy by importing BMW 5 series luxury cars in contravention of 'Transfer of Residence' facility of baggage rules. The appellants are alleged to have misdeclared the year of manufacture and model number and tampered with the chassis number of the imported cars to avoid paying customs duty due as per the provisions. Therefore, the adjudicating authority imposed a fine and penalty of Rupees Eight lakhs on the appellant, against which, he preferred an appeal before the learned Tribunal.

(3.) The Tribunal passed an order modifying the imposition of fine and penalty by order dated 10.5.2011. The appellant is before us contending that a different order was passed by a different bench on 3.6.2009 on the same matter allowing the appeal in part by reducing the fine and penalty.