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2015 (12) TMI 1144

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..... e was new. The motive behind such act is well known to the commonsense - no one can buy a foreign vehicle just casually. Sumit Walia cannot be ruled out to be unknown to the appellant. So also Tarun Kumar does not appear to be unknown to the appellant, when both the persons came to the scene were not unknown to the appellant, he cannot claim innocence being a buyer of Mercedes Benz GL 320 Cdi car .....

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..... CU(DB) - Dated:- 29-4-2014 - Shri D.N. Panda, Member (J) and Manmohan Singh, Member (T) Shri B.G. Chidananda, Advocate, for the Appellant. Shri Sanjay Jain, DR, for the Respondent. ORDER It was submitted on behalf of the appellant that he was innocent of the offence if any committed in respect of the car imported being a stranger to the import. Shri Sumit Walia and Tarun Kumar .....

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..... d vehicle was new. The motive behind such act is well known to the commonsense. 6. Secondly, no one can buy a foreign vehicle just casually. Sumit Walia cannot be ruled out to be unknown to the appellant. So also Tarun Kumar does not appear to be unknown to the appellant, when both the persons came to the scene were not unknown to the appellant, he cannot claim innocence being a buyer of Merced .....

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..... a sudden decision. 8. Considering material facts and evidence borne by record, we direct the appellant to make deposit of ₹ 10,00,000/- (Rupees Ten Lakhs) within 4 weeks from today and make compliance on June, 2014. 9. We surprise that registry is listing appeals in piecemeal although there are other 3 parties involved in the common adjudication (Ref: to page 75 of the appeal folder w .....

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