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2010 (10) TMI 169 - HC - CustomsQuestion of Law - Ownership of vehicles - Whether on the facts and circumstances of the case and in law, the Tribunal erred in holding that the post importation condition of "no sale for a period of 2 years" - Initially the order of confiscation and penalty was set aside by the Tribunal - Held that: The order of the Tribunal also suffers from nonapplication of mind since the Tribunal has directed release of vehicle after collection of duty assessed thereon forgetting the fact that as per the public notice, payment of full duty was a condition precedent and that the duty was duly paid by the importer. In the totality of the circumstances, the Tribunal ought to have used its common sense that a person working as carpenter/labourer in Dubai could not have owned or imported vehicle, that too from Japan, especially, in the light of his statement recorded under section 108 of the Act; wherein he has clearly admitted that his passport was misused by someone. It was clearly an attempt on the part of the Tribunal to adopt perverse approach. - Question of law framed is answered in favour of the Revenue and against the Assessee
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