Case Law Details
Rakesh Aggarwal Vs Commissioner of Customs (CESTAT Kolkata)
Introduction: In a recent case before the Customs Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata, the appellant, Rakesh Aggarwal, challenged the imposition of a penalty of Rs. 5.00 Lakhs by the Commissioner of Customs. The penalty was imposed on the grounds of his alleged involvement in the invalid importation of a BMW M5 Car. This article provides a detailed analysis of the case and the tribunal’s verdict.
Detailed Analysis: The case revolved around the importation of a BMW M5 Car in the name of Mrs. Sadhana Aggarwal, the wife of the appellant. While Mrs. Sadhana Aggarwal settled the duty, interest, and penalty related to the car through the Settlement Commission, Rakesh Aggarwal faced penalties imposed by the adjudicating authority and upheld by the Commissioner (Appeals).
The appellant argued that he had no role in the importation of the car apart from making payment on behalf of his wife. However, the adjudicating authority contended that the appellant had admitted his involvement in negotiating the deal for the importation of the car.
Upon careful consideration of the evidence and arguments presented by both sides, the tribunal found that Mrs. Sadhana Aggarwal had already been penalized for the offense related to the importation of the BMW M5 Car. Furthermore, there was no concrete evidence implicating the appellant in the commission of the offense, apart from his payment towards the car.
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