Home Case Index All Cases Customs Customs + AT Customs - 2008 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (9) TMI 339 - CESTAT, NEW DELHISmuggling - use of vehicle - penalty on owner of vehicle - The Commissioner observed that in the absence of transfer of the car in the name of purchasers, the purported sale merely through Delivery Receipts does not help his case the same being not convincing. - It has further been observed that the facts lead to believe that the Appellant is the actual owner of the seized car and by providing his car to smugglers of charas for importing charas from Nepal, he has also wilfully colluded in the operation of smuggling. - Held that - There is nothing on record to show that the Appellant was engaged in the smuggling of charas. The Appellant produced the evidences which were verified by the Customs Authorities and Mr. Prem, Manager of Asian Motors confirmed the purchase of the car. - Imposition of penalty on appellant not justified.
|