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TMI Blog2009 (11) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... e, for the Respondent. [Judgment per : K.A. Puj, J. (Oral)]. - The Commissioner of Customs, Ahmedabad has filed this Tax Appeal under Section 130 of the Customs Act, 1962 proposing to formulate the following substantial questions of law for the determination and consideration of this Court :- "Whether in the facts and circumstances of the case, the act of omission by the respondent to follow p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case, the order of the Tribunal allowing the appeal of the respondent and relieving the respondent from liability of penalty under Section 114 of the Customs Act, 1962 is tantamount to reversal of findings recorded by the Commissioner, without evidences for such reversal, and liable to quash and set aside in exercise of power under Section 130 of the Customs Act, 1962?" 2.&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier three appeals, we observed that the role of Mr. Mehta-present respondent is somewhat questionable on considering the documents on record and further taking into consideration the submissions made by Mr. Dave, we found that the respondent-assessee was not aware as to whether the RTO registration was sought for the purpose of exporting the vehicles. Even otherwise, no particular motive was attr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the smuggling of the Cars. The Tribunal found from the record that the duplication registration certificate which was presented to the Customs at the time of export showed the year of manufacture to be 1960, 1961 and 1962 and there was nothing to connect the applicant with these years being shown as he has shown the years of manufacture as "not known". The Tribunal has also observed that whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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