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2015 (12) TMI 1144 - CESTAT NEW DELHIConfiscation of goods - Misdeclaration of goods - penalty under Sections 112(a) and 114AA - Held that:- The vehicle before reaching to India was first registered in U.K. and was deregistered thereafter to give an impression to Customs that the said vehicle was new. The motive behind such act is well known to the commonsense - no one can buy a foreign vehicle just casually. Sumit Walia cannot be ruled out to be unknown to the appellant. So also Tarun Kumar does not appear to be unknown to the appellant, when both the persons came to the scene were not unknown to the appellant, he cannot claim innocence being a buyer of Mercedes Benz GL 320 Cdi car came from England. The authority has recorded that vehicle was first registered in the name of Tarun Kumar with registration No. DL4CAV1366 and subsequently within 17 days that was transferred to the appellant. That Registration was supported by indemnity bond to immune Customs duty in the event there is a loss. When the bond was executed the appellant was fully aware about the history of the vehicle. - Bank account was opened in the HDFC and Standard Chartered Banks to deal with the transaction. Tarun Kumar was middleman between Sumit Walia and appellant, it has also come to record that the appellant’s approach to buy the foreign vehicle was not a sudden decision. - Assessee directed to make a pre deposit - Decided against assessee.
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