TMI Blog1992 (5) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Check Post in April 1979 against Carnet-de-passage, was not re-exported out of India as required in terms of the Carnet and was found with the appellant. The Registration Book for Car DHE 9898 produced by the appellant at the time of search on 18-2-1980 was not found to pertain to the Car in question because the Engine Number, Chassis Number and number of cylinders mentioned in the Registration Book did not tally with those of the Car. Moreover, some over-writings were found in the Registration Book regarding the year of manufacture without any attestation from the Transport Authority. 2. The main ground taken by the appellant before the Additional Collector of Customs as well as before us is that he had got the Engine Block and cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same as the one imported against the Carnet by Mr. Herbert Fischer. He also invited attention to the endorsement of the appellant in the Panchnama where he had stated as under :- The Engine Number and Chassis Number mentioned in the Panchnama are subject to verification since the engine and other parts have been replaced by me . He also submitted that the appellant had applied for registration of the Car on 21-2-1978, whereas, according to the Carnet, the Car was imported in April 1979. This itself would disprove the allegation, and any discrepancy found in the Registration Book could not be held against the appellant. He also submitted that since the allegation is that the Car had been imported against a Carnet, the provisions of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shah v. Collector of Customs [1991 (55) E.L.T. 547] in paragraph-7 of which, it was held that a motor-vehicle is identified only on its Chassis Number and since the appellants have not taken the plea that the Chassis was changed, the acceptance of the other plea about the replacement of the Engine Block could not make any difference. Since the appellant was not the lawful owner of the Car, the question of releasing it to him did not arise. 6. Replying, Shri Harbans Singh submitted that the discrepancy between four cylinders and six cylinders in the Registration Book was a mistake. As for the decision of the Tribunal cited by the learned SDR, he stated that that was a case of fake Registration Book and the ratio could not be applied in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ont end.....) (12. Maximum laden weight- (a) as certified by the manufacturer.............Kgms. (b) as registered .......Kgms.) 13. Number, description and size of tyres - (a) front axle........ (b) rear axle........ (c) any other axle........ 14. Registered axle weight [in the case of (heavy goods vehicles or heavy passenger motor vehicle) only] - (a) front axle......(Kgms.) (b) rear axle.......(Kgms.) (c) any other axle......(Kgms.)" (Emphasis added) All these particulars also appear in the Registration Book placed on record except the amendment made in 1978 in Clause 1A. 8. By an amendment of 1978 made in Clause 1A of the detailed description, it became necessary to indicate whether the motor vehicle was a new veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e burden of proof for the goods which are not notified under Section 123 of the Customs Act is on the Department, in the facts of the present case, it cannot be denied that in view of the evidence cited by the Department of the import of the Car under the Carnet, the burden has shifted on to the appellant. The fact that a Car bearing the same Engine Number and Chassis Number as shown on the Carnet has been found with the appellant, the fact that the Car which was imported against a Carnet and had not been exported out of India, has the effect of shifting the burden on the appellant. In these circumstances, it was for the appellant to explain how he came to possess this Car. The Registration Book produced by him and the plea taken by him tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Convention on the Temporary Importation of Private Road Vehicles or the component parts thereof referred to in Article 4 of the said convention and are exempt from payment of customs duty under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 296, dated the 2nd August 1976 as subsequently amended, by Notification No. 53-Cus., dated the 1st May, 1977, provided that -- (i) such vehicles or component parts are re-exported within the period specified in the said notification or within such further period as the customs authorities may allow; (ii) the provisions of the said notification or of the Triptyque or Carnet-De-Passage permit are not contravened in relation to such vehicles or compo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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