2009 (11) TMI 523

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..... y the authorities - duplicate copy of the original registration book was taken out and zerox copy of the duplicate - Held that: - duplication registration certificate which was presented to the Customs at the time of export - showed the year of manufacture to be 1960, 1961 and 1962 and there was nothing to connect the applicant with these years being shown as he has shown the years of manufacture .....

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..... , 1989 and non-exercise of powers conferred upon Section 45 of the Motor Vehicles Act, 1988, to refuse registration, would constitute offence of abetment making the respondent liable for penalty under Section 144 of the Customs Act, 1962? Whether in the facts and circumstances of the case, the findings recorded by the Tribunal about absence of proof involving the respondent in the act of abetmen .....

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..... 2006. Except the present Tax Appeal, other three Tax Appeals were heard and disposed of by this Court vide order dated 15-9-2008 and those tax appeals were dismissed. However, while dismissing those appeals, the Court has observed that to some extent, the role of Mr. Mehta in this entire transaction is found questionable. For that purpose, the Court has issued notice for final disposal. It is thi .....

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..... ities, it appears to us that the respondent has forwarded his report to his higher authorities. Moreover, the export which took place was not on the basis of the original registration book issued by the authorities. The duplicate copy of the original registration book was taken out and zerox copy of the duplicate, after making certain manipulations, was produced at the time of export of the vehicl .....

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..... nt for the purpose of imposition of penalty under Section 114 of the Act unless it can be shown that his acts or omissions have facilitated the export. Neither of these requirements is satisfied. This being the finding of fact recorded by the Tribunal after perusing the orders passed by the authorities below, we are of the view that no substantial question of law arises out of the order of the Tri .....

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