TMI Blog2001 (2) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... seized under Section 110 of the Customs Act, 1962. From the documents recovered from the seized truck, it revealed that the owner of the truck was one Shri Lalit Kumar N. Rajdeo, r/o. 17, Panch Jyoti Society, Murasa, Gujarat. Shri Lalit Kumar N. Rajdeo sent an unsigned letter to the Asstt. Director of DRI, Lucknow along with a copy of the sale agreement purported to have been entered into by him with one Shri Aziz-ur-Rehman, owner of M/s. New Nelco Transport Service, Mumbai for the sale of the truck to Shri Aziz-ur-Rehman, Village and Post Office : Pasai, Distt. Siddharthnagar, U.P. 2. Shri Aziz-ur-Rehman submitted an affidavit dated 3-5-1999 to the Asstt. Director, DRI, Lucknow stating that the said truck was being operated by one Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeds. 5. M/s. Jaybharat Credit Co., have filed the present appeal against the above order of the Commissioner. Shri Shashi Bahadur, Advocate appearing for the appellants submits that the appellants are the lawful owners of the said truck. It is submitted that the said vehicle was purchased from M/s. Bafna Motors for total consideration of Rs. 4,78,612/- on behalf of one Shri Lalit Kumar N. Rajdeo. In pursuance thereafter, the appellants and Shri Lalit Kumar N. Rajdeo executed a hire purchase agreement dated 10-9-1996 and M/s. Real Delux Transport Company who stood as guarantors for the re-payment of the said amount advanced to Shri Lalit Kumar N. Rajdeo. Shri Lalit Kumar N. Rajdeo agreed to pay the sum of Rs. 5,92,000/- in equal month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not contesting either the confiscation of the alleged contraband goods loaded on the truck or the confiscation of the truck. He, however, states that in terms of the proviso to Section 115 (2) of the Customs Act, 1962, they are the owners of the truck and they should be given the aforestated balance of the amount as directed by the Commissioner in his order. I find force in these submissions. The Commissioner in his order has observed that he cannot sit in judgment over the legal issue of ownership of the truck which is beyond the Customs Act and to decide as to whether the truck should be handed over to M/s. Jayabharat Credit Ltd. on account of non-payment of instalments to Shri Aziz-ur-Rehman or to Shri Lalit Kumar N. Rajdeo. He has o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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