1998 (11) TMI 282

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Order per : Gowri Shankar, Member (T)]. Applications are for waiver of deposit of penalties as follows :- D.T. Mehta (application 1550) Rs. 17 lakhs Manubhai V. Makwana (application 1991) Rs. 5 lakhs Bharatbhai B. Parmar (application 1992) Rs. 7 lakhs Jagdishbhai P. Parikh (application 1993) Rs. 12 lakhs Subhash K. Darji (application 1994) Rs. 9 lakhs. 2. We have heard Shri J.C. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... umn the year of manufacture not known although it appears that the year of manufacture was shown in the affidavit of the owner. Jagdishbhai P. Parikh, head clerk, has said in his statement that the year of manufacture was not filled in his register and registration certificate issued was because of the advice received from D.T. Mehta. Why Mehta chose to write not known in the application was n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r of these requirements satisfied. 4. The Commissioner himself records that Manubhai V. Makwana who is a head clerk and as an agent of R.T.O. did not abet this smuggling in any manner. There is no reason adduced by the Commissioner for imposing penalty on the other applicants, or anything that prima facie shows the applicants acts or omissions which contributed to smuggling. 5. We therefore di .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X