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TMI Blog2005 (5) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... redemption fine and penalty was also imposed on all the noticees. Aggrieved against the aforesaid order, present appeal is filed by the appellant. 3. At the time of personal hearing, the counsel of the appellant stated that it was due to improper or faulty checking at the time of import of the motor cycle that pre-fix to chassis no. was not mentioned in the bill of entry or other documents which customs also failed to notice, otherwise motor cycle was legally imported. That motor cycle is still in the name of importer so they have not violated the no sale condition of the notification. Further, they argued that the deptt. has not produced even a single piece of evidence that the motor cycle was imported without payment of duty whereas bur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned and filed by the importer then it can be attributed the fault of the customs who failed to examine properly and correct it before they passed the clearance order. However, I find that the engine no. and chassis no. given in the affidavit and other documents has no relevance for deciding the issue of illegal import. Here, in the instant case, the main allegation against the appellant is that the aforesaid motor cycle was not imported against the bill of entry no. 226714 dt. 11-12-2001 just because bill of entry does not have prefix YMX before the chassis no. which was found on the motor cycle. For the purpose of deciding the issue whether the motor cycle was legally imported or not, one has to see whether the chassis no. and engine n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as shown as 48 V-007389. Further, other allegations such as year of manufacture and the capacity of engine not tallying with the RC book and valuation sheet are not relevant to the issue to be decided or allegation made against the appellant. One must clearly understand that the RC book is prepared after the importation and if some facts about the motor cycle intentionally or unintentionally are wrongly mentioned in the RC book, then import documents cannot be held as forged. In view of the above discussion, it is held that motor cycle was legally imported on payment of appropriate duty after proper assesement made by the original authority. 5. Even it is assumed that motor cycle is not the same which was said to have been imported agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 may be referred. 6. It is admitted by the deptt. that the motor cycle is till in the name of the importer and it has not been transferred to any other person. Since the motor cycle is in the name of the appellant and there is no evidence of payment of consideration for sale, therefore, I hold that no sale conditions of Public Notice 3(RE-2000)/1997-2002, dt. 31-3-2000 has not been violated. Giving the possession to some other reason as a security does not constitute sale. For the purpose of sale, consideration for sale and transfer of possession is an essential and in case of motor cycle transfer is completed only when name is changed in the RC book. 7. In addition to that appellant has also argued that sub-section of section 111 sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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