Joseph, J.

This is an Appeal filed under Section 130A of the Customs Act, 1962. It is directed against Annexures A & B Orders. The case of the appellant, in short, is as follows:

One Shri Soman Sunil Kumar had imported one Toyota Land Cruiser Jeep Car in terms of Public Notice No.3/97 dated 31-3-1997. The import duty for the car was assessed at Rs.9,74,631.On payment of Rs. 10,02,630 it was cleared. On coming to know of that, M/s Mohan Breweries & Distilleries Ltd. was interested in purchasing an imported car and on perusal of the documents relating to the import of the car in question and the appellant being satisfied, that the car was legally imported and the documents with the importer were genuine, the appellant negotiated the sale of the car at a price of Rs. 20 lakhs excluding commission to the appellant. After the sale was concluded, the car was transferred in favour of Ws Mohan Breweries & Distilleries Ltd. Subsequently, on the alleged ground that intelligence was received by the DRI, proceedings were initiated under Annexure C Show Cause Notice dated 5-2-1999 issued to the appellant, Shri Soman Sunilkumar, and M/s Mohan Breweries & Distilleries Ltd. Appellant submitted Annexure D Reply which is dated 10-5-1999. Annexure E is the order passed by the Joint Commissioner of Customs. He ordered confiscation of the vehicle. Besides, he imposed a penalty of Rs. 3 lakhs on the appellant. Rs. 10,000 was imposed on M/s Mohan Breweries & Distilleries as penalty. Likewise, Rs.3 lakhs was also imposed on Shri Soman Sunil Kumar. The appellant and others preferred Appeals. By Annexure F Order, the Commissioner of Customs & Central Excise (Appeals) dismissed the Appeal filed by the appellant. Annexure G is the order of the CEGAT against the order in first Appeal. Appellant lays much store by the said decision. According to him, the CEGAT has set aside the order and remanded it for de novo consideration. Annexure H letter was given wherein certain documents were produced. By Annexure I, the original authority again imposed a penalty of Rs. 3 lakhs each on Shri Soman Sunil Kumar and the appellant under Section 112 (a) of the Act. By Annexure K, the Commissioner of Customs (Appeals) dismissed the Appeal against Annexure I. Annexure L is the order by which the CESTAT allowed the Appeal filed by M/s Mohan Breweries finding it to be a bona fide buyer and did away with the penalty. Annexure M is produced to show that the third respondent has transferred the Appeals against the orders passed by Shri T. K. Jayaraman, Member (Technical) to the Chennai Bench of CESTAT. He is none other than the Technical Member who has come to pass the impugned orders in this case, namely Annexures A& B. The Appeal preferred before CESTAT against Annexure K order was dismissed by Annexure A with Shri T. K. Jayaraman constituting the Tribunal. Appellant preferred Annexure N Petition for rectification on the grounds that Shri T.K. Jayaraman was prejudiced, the orders passed by him were liable to be quashed and that none of the grounds raised by the appellant were considered by him, Annexure B is the order passed on the application for rectification, dismissing the same. Annexures O and P are produced to show that Shri T. K. Jayaraman had in other cases imposed penalty on the appellant and they came to be set aside by the Tribunal. Though the appellant preferred a Writ Petition challenging the impugned order, that came to be dismissed vide Annexure Q on the ground of availability of alternate remedy. Annexure R is the Judgment in Writ Appeal confirming Annexure Q.

2. In Annexure C Show Cause Notice, the case set up apparently, in brief, is as follows:

The car in question exceeded 1600 CC. It has 2982 CC. Under the public notice issued, such a car could be brought only if it were in use for a period of one year abroad. It is the case that the car was imported into U.A.E. only on 11-11-1997. Shri Soman Sunil Kumar filed Bill of Entry well within one year, na