2005 (8) TMI 416

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..... der]. - During the search of the premises of M/s. Panchvati Auto Garage, Ahmedabad, a foreign brand Legend Honda Car of 1993 model was seized by the officers. Investigations revealed that the appellant had purchased the said car from one Shri Vijay Kumar Bhandari, Ahmedabad, on payment of Rs. 2,00,000/- vide demand draft dated 12-6-2000. Shri Vijay Kumar Bhandari had purchased the car from Mrs .....

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..... Commissioner (Appeals) upheld the confiscation and set aside the personal penalties. Hence, the present appeal. 3. After hearing both sides duly represented by Shri Hardik Modh, Ld. Advocate appearing for the appellant and Shri N.V.B. Nair, Ld. JDR appearing for the revenue. It is seen that the car was registered in the year 1993 and in the registration book it was categorically written as impo .....

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