2002 (3) TMI 532 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal filed by the appellants against the adjudication order passed by the Commissioner of Customs. The Commissioner held that Shri Lalit Kumar N. Rajdeo is the owner of the confiscated vehicle, based on the registration under the Motor Vehicle Act. The Tribunal found no infirmity in the decision, applying the Supreme Court's ruling that the registered owner of a vehicle is considered the owner, as there is no specific definition of "owner" under the Customs Act.