TMI Blog2005 (5) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... py of bill of entry No. 121914 dated 9-1-2003, RC book, and challan no. etc., but on the basis of subsequent enquiries show cause notices were issued, on adjudication, motor cycle was confiscated but allowed to be released and penalty was also imposed on all the noticees. Aggrieved against the aforesaid order, present 3 appeals are filed. Since the issue has originated from the same order-in-original, so, all the 3 appeals are taken up together for the purpose of disposal. 3.The Counsel of the appellant appeared for personal hearing and argued that in the instant case motor cycle was legally imported and appellant has also produced copy of the bill of entry vide which the aforesaid motor cycle was imported. Further, being non-notified goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty of Rs. 47,225/-. However, deptt. has not accepted this evidence merely on the ground that the name of the importer shown on the top of the bill of entry is different from that shown on the bottom of the same bill of entry, hence it was concluded that appellant has produced a forged bill of entry. At the time of importation, appellant not only gives his name in the bill of entry but also files a copy of passport and these details are further verified by the deptt. If different name of the importer appears in the same bill of entry, then it could be an error, with no consequence, committed by importer which deptt. has also failed to detect. Moreover, this mistake is not significant enough even to initiate any proceedings. Whether any moto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle such as change of name of the owner in the RC book is essential. As per the statement given by the appellant and accepted by the deptt. the motor cycle was found in the possession of the present owner as collateral security, which is evident from the hire agreement and general power of attorney produced by the appellant. The temporary hiring out of motor cycle, is not a sale so no sale condition is not violated by the appellant. 6.The motor cycle was imported through Cochin port under bill of entry no. 121914 dated 9-1-2003 and it was cleared after proper assessment and on payment of appropriate customs duty. Even assuming that there was some mistake in the bill of entry or deliberately some wrong information was given by the import ..... X X X X Extracts X X X X X X X X Extracts X X X X
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