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Diganth K.M. Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-I

2015 (5) TMI 956 - CESTAT BENGLALORE

Confiscation of goods - appellant could not explain the proper importation of the bike and took a view that he did not have valid documents - Held that:- It was given to him by a film producer because his dues could not be paid. Even then I have to t .....

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e of the appellant. Under these circumstances, it cannot be said that appellant has smuggled the vehicle and therefore is liable to penalty. In view of the above, appeal is allowed and impugned orders are set aside. - Decided in favour of assessee. - .....

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nducted by the Customs initially revealed that appellant was in possession of an imported motor vehicle Kawasaki Ninja of foreign origin. Since the appellant could not explain the proper importation of the bike and taking a view that he did not have .....

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the appellant. 2. The learned advocate on behalf of the appellant submitted that it is not correct to say that the appellant did not have valid documents. The bike was handed over to the appellant since the purchaser Shri K. Manju did not have money .....

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made an application to the Joint Commissioner of Transport (Administration), Bangalore and he was informed that when any imported vehicle is presented for registration, the value is fixed for the purpose of tax on the basis of Bill of Lading only and .....

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