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 sub