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of <h1>Vehicle owner determined based on Motor Vehicle Act registration upheld by Appellate Tribunal.</h1> <h3>JAYA BHARTA CREDIT LTD. Versus COMMISSIONER OF CUSTOMS, LUCKNOW</h3> The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner of Customs' decision that Shri Lalit Kumar N. Rajdeo is the owner of the confiscated ... Confiscation of vehicle - Ownership The Appellate Tribunal CEGAT, New Delhi rejected the appeal filed by the appellants against the adjudication order passed by the Commissioner of Customs. The Commissioner held that Shri Lalit Kumar N. Rajdeo is the owner of the confiscated vehicle, based on the registration under the Motor Vehicle Act. The Tribunal found no infirmity in the decision, applying the Supreme Court's ruling that the registered owner of a vehicle is considered the owner, as there is no specific definition of 'owner' under the Customs Act.
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