2015 (5) TMI 956

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....Shri Jagdish, Superintendent(AR) Per : B.S.V. MURTHY Investigations conducted by the Customs initially revealed that appellant was in possession of an imported motor vehicle Kawasaki Ninja of foreign origin. Since the appellant could not explain the proper importation of the bike and taking a view that he did not have valid documents, an offence case was booked against the appellant. As a resul....

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....cle is presented for registration, the value is fixed for the purpose of tax on the basis of Bill of Lading only and therefore it cannot be said that the vehicle had been illegally imported. When any statutory authority registered the vehicle based on Bill of Lading, another statutory authority cannot take a stand that it was illegally imported or smuggled. 3. I find considerable force in the arg....