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2015 (5) TMI 956 - AT - CustomsConfiscation of goods - appellant could not explain the proper importation of the bike and took a view that he did not have valid documents - Held that:- It was given to him by a film producer because his dues could not be paid. Even then I have to take note that the vehicle had been duly registered and therefore it cannot be said that appellant had knowledge of the vehicle having been illegally imported even if it is so. Further the reply given by the Transport authorities also supports the case of the appellant. Under these circumstances, it cannot be said that appellant has smuggled the vehicle and therefore is liable to penalty. In view of the above, appeal is allowed and impugned orders are set aside. - Decided in favour of assessee.
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