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Appellant granted release of seized trucks pending security bond The Judicial Member ruled in favor of the appellant, directing the provisional release of trucks seized during an investigation into illegal activities. ...
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Appellant granted release of seized trucks pending security bond
The Judicial Member ruled in favor of the appellant, directing the provisional release of trucks seized during an investigation into illegal activities. Despite the dispute over ownership due to non-transfer in RTO records, the appellant's purchase, payment, and possession of the trucks were established. The appellant's request for release was supported by legal precedents and the original owner's affidavit. The trucks were to be provisionally released upon furnishing a security bond, with conditions imposed on disposal and vehicle production. The appellant was required to provide security bonds for verification before release, concluding the appeal in their favor.
Issues: 1. Provisional release of trucks under Section 110A of the Customs Act read with Section 12F of the Central Excise Act, 1944 and Rule 24 of the Central Excise Rules, 2002.
Analysis: The appeal was against the Commissioner's order rejecting the application for provisional release of trucks seized during an investigation into illegal manufacturing and removal of pan masala and guthka. The appellant, claiming ownership of the trucks, had requested provisional release, supported by documents showing purchase and possession. The appellant's ownership was disputed due to non-transfer in RTO records.
The appellant argued that the impugned order failed to consider all documents, emphasizing the original owner's affidavit as evidence of ownership. Legal precedents were cited to support the claim. The appellant contended that the High Court's direction to produce the affidavit mandated provisional release, accusing the authority of non-compliance.
The respondent defended the order, highlighting contradictions in statements and the appellant's failure to establish ownership through official transfer. After reviewing submissions and evidence, the Judicial Member found the appellant had purchased, paid for, and possessed the trucks. The rejection by RTO, New Delhi was due to emission norms, advising registration in Bangalore. Despite the original owner's affidavit, the respondent refused provisional release based on non-transfer of ownership.
The Judicial Member ruled in favor of the appellant, noting full payment, possession, and transfer application as evidence of ownership. The trucks were directed to be provisionally released upon furnishing a security bond, with restrictions on disposal and obligation to produce the vehicles as needed. The appellant was instructed to provide security bonds for verification before release by the original authority, concluding the appeal on these terms.
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