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2018 (11) TMI 159 - AT - Central ExciseProvisional release of trucks - Section 110A of the Customs Act read with Section 12F of the Central Excise Act, 1944 and Rule 24 of the Central Excise Rules, 2002 - transfer of vehicles on the ground that the appellant being resident of Bangalore and the vehicles are not complied with the Bharath Stage-IV Emission norms as per the order of NGT / Supreme Court - Held that:- When the respondent refused to release the vehicles, the appellant approached the Hon’ble High Court of Karnataka and the Hon’ble High Court directed the appellant to produce affidavit of the original owner before the authorities for provisional release of the vehicles. But in spite of the affidavit of the original owner filed by the appellant, the respondent did not provisionally release the vehicles simply on the ground that the appellant has not become its owner so far. Having furnished all these documents which clearly show that though he becomes owner of the vehicles from the day he has made the payment and taken the possession of the vehicles, there is no reason for the respondent not to release the said vehicles on provisional basis till the investigation is completed. The seized trucks, seized during the investigation, are directed to be released to the appellant on appellant furnishing the security bond of ₹ 10 lakhs (Rupees ten lakhs only) each for each of the trucks - appeal disposed off.
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