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TMI Blog1989 (9) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... e said car, Shri Hemraj Agarwalla stated that the owner of the Car is Mrs. C.S. Lama of Bhutan who had brought the same for repairing. But on verification of Registration book, it was found that the car belonged to one Major Lala Bahadur of Gaylegphug, Bhutan. On 26-6-1986, Shri Hemraj Agarwalla submitted a statement wherein he stated that the car was brought by Mrs. C.S. Lama of Bhutan who has got business relation with him in respect of timber. She often visits his premises in connection with timber business, with the said car or even with other car. Last time (the date exactly not remembered), when she visited his residential place with the car No. BWP-6252, it went out of order due to the troubles originated in the Shock absorber and distribution cap and kept the same in his residential garage for replacement of the said parts which were not readily available at Guahati. After procuring the said parts after a long interval, Mrs. Lama handed over the parts to him and arranged one mechanic who fitted the parts in the car. When the car become ready for use on the road, trial was given the last, for the last 8/9 days and was parked in his residential garage for its onward deliver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garwalla was out of Guwahati. Later she came to know that their car was also seized. She further stated that the car developed fault at zoo road, Guwahati. When Major Sunwar, the members of his family and she herself were travelling in it. They pushed it to Shri Agarwalla place and parked it there. Regarding the question of purchasing the spare parts for repair of the car, Mrs. Lama stated that she does not know anything about the repair of the car. The details can be had from S/Shri Sunwar and Agarwalla. As regards the question of negotiating for sale, Mrs. Lama claimed to be in sale and purchase of the vehicles and she had sold some trucks, Fiat, Premier and Ambassador Cars at Guwahati and Siliguri. Shri L.B. Sunuwar of M/s Ratna Enterprises, Gaylegphug, Bhutan in his petition to the Additional Collector, Customs and Central Excise, Shillong stated on 7-10-1986, that he is a retired Army officer from Bhutan and at present engaged in business in Gaylegphug, Bhutan. He was informed by his sister-in-law, Mrs. C.S. Lama that his Toyota Corona Car bearing Registration No. 6252 was seized by Customs officials on 26-6-1986. He could not come at that time as he was suffering from Malar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Army by the Govt. of Bhutan on instalment basis. In the month of April/May he left his car at the house of Mrs. C.S. Lama of Samdrup, Jhankar (Bhutan) who is a close relation of him and requested her to take it to Guwahati for repair as some minor mechanical defects had developed and also to return it to him after repairing. He also stated that he had no knowledge as to by whom the car was repaired, but he was informed that his car was left at the garage of Shri Hemraj Agarwalla for repairing. Further, he reiterated what he had stated earlier. Lastly he prayed for personal hearing. 6. Mrs. C.S. Lama in reply to show cause notice denied the charges of having entering into any negotiation of any illegal import or export or transfer of the vehicle No. BWP-6252 to Shri Hemraj Agarwalla or anybody else. She said that the car was kept in his garage only for repairing purpose. In addition she stated that Shri L.B. Sunuwar visited her place at Jhankar (Bhutan) and requested her to get the car repaired at Guwahati. Since there was no good workshop at Bhutan and he left the said car at her place. She brought the said car to Guwahati and left it at the garage of Shri Hemraj Agarwalla as Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Collector cannot take the role of an expert and thus come to the conclusion that there are several parts in this car besides the suggested repaired portion which are of Indian origin and to conclude the abovesaid finding on that basis and in this connection he relied on a decision reported in 1988 (33) E.L.T. 292 (Bombay) U.O.I, v. Babubhai Nylchand Mehta, Bombay. It was also contended that the learned Collector himself having come to the finding that plying of Bhutanese vehicle in Indian territory is permissible for the limited purpose of personal duties, business transportation and repairs, for a limited period, could not have concluded that there was sale of this car to Shri Hemraj Agarwalla without any evidence in this regard, only on the basis of presumptions and suspicions. 9. But the learned SDR Shri M.N. Biswas contended that there is reliable evidence in this case to come to the conclusion that there was sale of the car, in favour of Shri Hemraj Agarwalla. He also contended that the circumstances relied on in this case by the learned Additional Collector will show that the sale transaction had already taken place. Those circumstances according to him are :- (a) The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of West Bengal and Assam (India). Further, according to the proceedings of the Meeting held on 6-9-1969, between the Government of West Bengal and the Government of Assam at Phuntsholing on inter state transport matter, it is seen that there is restriction to vehicles of private sector of Bhutan proceeding to the rail heads and nearest business centre in the district of Darjeeling for business purpose. It was further contemplated that those vehicles, shall, however, not be permitted to ply permanently in India but plying from Bhutan to India and back for personal duty business transactions and repairs should be permitted. From the above agreement it clearly implies that the vehicles with Bhutanese registration number could ply in the above area in India for a specified purpose and for a limited duration only. Also, it is clear that the above provisions is for the benefit of a bona fide Bhutanese Citizens." 13. It is thus clear that vehicles can be brought to India for a limited time for purposes of repairs. But the learned Additional Collector was of the view that if it was for repair and if it was left in Shri Hemraj Agarwalla s house during April-May, there was no reason as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter written by the Director of Royal Govt. of Bhutan in the Finance Department wherein the Director has requested the learned Collector for return of the car to Major Sunuwar as the car belongs to him. The letter reads as follows :- To The Collector, Central Excise Customs, Shillong - Meghalaya, India. Sir, This, is to inform you that Maj. L.B. Sunar (Retd), Gaylegphug, owner of BWP-5262 (Toyota Corona Car) has informed this office that his above car had been seized by your department at Gauhati, Assam for the reasons not understood by us. In this regard, it may be mentioned that vehicles of Bhutan are allowed to ply within Assam and West Bengal without any special permit as per understanding between the two Governments. In fact the car had been taken there for repairs. Should the proof for the same be necessary, Maj. Sunar (Retd), will produce the papers. In view of the facts explained above, we would request you to kindly release the car and hand over to Maj. L.B. Sunar (Retd.) under intimation to this office. Your kind cooperation in the matter shall be highly appreciated. Sincerely yours, Sd/- (R.B. Basnet) Director" 17. This letter negatives the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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