TMI Blog2018 (11) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7TW7603 which were loaded with the goods viz. premix pan masala / guthka in gunny bags and laminates. These vehicles were seized under the provisions of Section 110 of the Customs Act. Thereafter statements were recorded from various persons. During the investigation, the appellant vide letter dt. 23/12/2017 requested the officers of the DGCEI, New Delhi to release all the three vehicles provisionally to him as he is the owner of the said vehicles because he has purchased the same from Mrs.Bolisetty Anuradha, W/o Mr. Bolisetty Kameshwar Rao on payment of the entire consideration and also got delivery of the said vehicles on the same day. The appellant also filed copies of cash receipts and delivery letters and submitted that he has applied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in- Original dt. 08/06/2018 rejecting the application for provisional release of trucks on the ground that the ownership of the seized trucks are not transferred in the name of the appellant. Hence the present appeal. 3. Heard both the sides and perused records. 4.1. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly considering all the documents. He further submitted that there is no dispute with regard to the ownership of the seized trucks at all except the fact that the ownership is not transferred in the RTO due to seizure and rejection of registration by the RTO authority, New Delhi. He further submitted that the affidavit filed by the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f fleeing away from the investigation. Learned counsel further submitted that the appellant is cooperating with the investigating authority and also ready to produce vehicles as and when required for investigation if the said vehicles are provisionally released in his favour on furnishing the security bond. 5. On the other hand the learned AR defended the impugned order and submitted that there has been contradiction in the statement of Mrs. Bolisetty Anuradha and the appellant could not establish his ownership on the seized trucks as the same have not been transferred to his name so far. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant has purchased the vehicles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e day he has made the payment and taken the possession of the vehicles, I find no reason for the respondent not to release the said vehicles on provisional basis till the investigation is completed. In view of these facts and the law cited supra, I am of the view that the seized trucks bearing Registration No.AP07TC1323, AP07TB9819 and AP07TW7603, seized during the investigation, are directed to be released to the appellant on appellant furnishing the security bond of Rs.10 lakhs (Rupees ten lakhs only) each for each of the trucks. Further the appellants are directed not to dispose of the said vehicles during the pendency of the case and will produce the said vehicles as and when required by the respondents during the pendency of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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