9911796707
TMI Blog1999 (3) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... rage of the appellant, was not covered by licit import documents and was used for transporting narcotics, the Customs Officers visited the premises on 22-9-1993 and seized the car. Enquiries by the officers revealed that registration No. WBG-1 was allotted to one Fiat Car on 3-5-1969 owned by Smt. Parvati Bagla. According to the statement dated 24-9-1993 of Shri L.K. Bagla, the car was purchased by his late father from M/s. HMP Engineers Ltd., Delhi; that the actual registration number of the car was DL-5C-2559 which was registered on 13-6-1991 by the Motor Licensing Office and Registering Authority, Shahdara, Delhi. The form of Registration showed that the original owner was one Shri Mohan S. Kalia, S/o. S.S. Kalia, E-104, Greater Kailash, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even was doubtful let alone his real identity; that purported payment of huge amount of money was made in cash which was inconceivable; that there was no valid explanation as to why physical delivery of the car to M/s. HMP Engineers Ltd. by so-called Kalia should have taken place at the residence of L.K. Bagla. The Commissioner concluded the findings by observing that the entire arrangement had been made at the instance of L.K. Bagla himself by creating alleged first and second buyer for him to later take shelter under a fragile legal plea that he, being third buyer, was not required to prove the licit importation of the car. 3. Shri A.S. Sunder Rajan, learned Advocate, submitted that the appellant was a dealer in imported cars and expert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the information furnished to the Customs Authority to trace the relevant Bill of Entry might have been inadequate and not-sufficient. He, further, submitted that the earlier buyer had confirmed that they had seen the Bill of Entry and other relevant documents and that the payment was made in their presence; that the appellant had come into possession of the car by inheritance and as such question of imposing penalty did not arise. Finally he mentioned that the Tribunal in the case of HMP Engineers Ltd. and Others v. Collector of Customs, Calcutta (Preventive), 1997 (21) RLT 739 (Tribunal) has set aside the impugned order against all other parties on whom the penalty was imposed by the Collector. 4. Shri P.K. Jain, learned SDR, subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was a car broker having no status and the appellant was an expert in the sale and purchase of second hand imported cars. 5. We have considered the submissions of both the sides. The first issue to be decided is whether the car was brought legally into India. We observe from the impugned order that the Commissioner had given his findings to the effect that Mohan S. Kalia, who is supposed to have imported the car, was not traceable at all. In fact, the owner of the premises where he was supposed to live, had categorically denied to have rented out his premises to any Mohan S. Kalia. Further the year of manufacture of car had been mentioned wrongly and the enquiries conducted by the Department had revealed that no Port/Customs Stations/Airp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the car under the Customs Act. However, we are of the view that this is not a case for absolute confiscation and matter is remanded to the adjudicating authority to extend an opportunity to the appellant to redeem the motor car on payment of a fine as specified by him. 6. The second issue to be considered is whether any penalty is imposable on the appellant. The Adjudicating Authority had imposed the penalty on the appellant as, according to him, the entire scheme was mastermind by Shri L.K. Bagla with active connivance of all other persons named in the notice; that the physical transfer of the impugned car from Shri Mohan S. Kalia to M/s. HMP Engineers Ltd., took place at the residence of Shri L.K. Bagla, appellant, and Shri Rajesh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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