K.T. KUPPIAH Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) PENALTIES under Section 112(b)(v) of the Customs Act, 1962 have been imposed on Shri K.T. Kuppiah in Appeal No. C/103/1998 (here -in -after referred to as A1) father of Shri K. Rajesh Kumar (hereinafter referred to as A2) Appellant in appeal No. C -104/1998 on whom penalty has been imposed under Section 112(b)(v) of the Customs Act, 1962 by the Commissioner of Customs, Bangalore vide Order -in -Original No. 22/97, dated 3 -10 -97. As they were found to be concerned with one Merezedez Bens, Model C -180, Car imported into India on basis of fraudulent documents and in the name of Shri Mohammed Aliyar, who was not entitled to import the same; A1 & A2 were found to have been actively participated in the importation, clearance, registration and sale of the car despite having adequate knowledge of the provision of the law and this was done on the basis of fraudulent/fabricated documents.

(2.) THESE two appeals are taken up for disposal by this common order. After hearing both sides and considering the matter we find -

(3.) IN view of our findings, the appeals are partially allowed in the above terms.