9911796707
TMI Blog1997 (6) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... onditionally and proceeded to hear the Appeals. 2. Briefly stated the facts of the case are as under :- 3. On 22-9-1993, Officers of Preventive General Branch, Customs, Calcutta seized one BMW car from the premises addressed as 19, Mukhram Kanoria Road, Howrah and seized the same under the provisions of Section 110 of the Customs Act, 1962 on the ground that the car was allegedly unauthorisedly imported into India and the same was being used for narcotics trafficking. On 23-9-1993, the car was searched in presence of two independent witnesses and 8 small paper packets containing ganja were found from the dicky of the said car. However, we are not concerned herewith that as the case made out against the appellants for the alleged utilisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... panies account in the name of Shri Mohan S. Kalia. As per the revealations made during the post seizure investigation, negotiation and transaction to buy the said car was made with M/s. Rajesh Arora of Exclusive Automobiles and M/s. HMP Engineers never met Shri Mohan S. Kalia owner of the car. Subsequently, the car was sold by M/s. HMP Engineers Ltd. to Shri Lalit Kr. Bagla for agreed upon consideration of Rs. 21,50,000/-. Out of which, as per the appellants, Rs. 20 lakhs was paid by cheque and the rest of Rs. 1,50,000/- has not been paid to them till date. Arguing on the appeals, Shri Sharma submitted that in the entire transaction they acted bonafidely and in fact before buying the said car through Shri Rajesh Arora, they had satisfied th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered in the name of Shri Mohan S. Kalia. As per the provisions of Rule 47 under Motor Vehicles Act, the Registering Authority is required to look into the Customs clearances certificate in the case of imported vehicle along with licence and bond. The registration certificate produced by Shri Kalia raised a presumption in favour of the legal importation of the car inasmuch as per the clause (h) of Rule 47 of Motor Vehicles Act, registration is supposed to have been given by the Registering Authority only after verifying the Customs clearance certificate and after satisfying himself about the legal importation of the car. He further submitted that apart from this no specific role has been attributed to him by the adjudicating authority and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transport authorities office and there is definitely a link between the missing of the file and the importation of the car. Registration by itself cannot raise any presumption that the import documents must have been looked into by the transport authorities before registering the car. He submits that the department having an evidence as regards the illegal importation of the car, the burden shifted to the appellants to prove the legal importation. As a second owner of the car, a duty was enjoined upon M/s. HMP Engineers to look into the import documents of the car which should have been transferred to M/s. HMP Engineers along with the car. In the circumstances, he submits that there is definitely a role played M/s. HMP Engineers in connivin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Bagla. However, it seems a little strange that person buying imported costly car would not negotiate with the owner of the car or would not even have one meeting with the owner of the car. Nevertheless, this fact by itself cannot reflect upon the mala fides of M/s. HMP Engineers. No concrete evidence as such has been brought on record by the department to show the involvement of M/s. HMP Engineers in the alleged mastermind of plan by Shri Bagla. Accordingly, I extend the benefit of doubt to M/s. HMP Engineers Ltd. and set aside the penalties of Rs. 2,00,000/- imposed upon them. 9. As regards the appellants (iii) - (v), namely (iii) Shri Dew Kinandan Podder (iv) Shri Amal Kumar Jain (v) Shri Rameswar Nath are concerned, they are merely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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