2026 (3) TMI 931

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....le. Along with many other noticees, a notice was also issued to the appellant on the ground that he was the owner of this vehicle which was transporting the smuggled Betel Nuts. The show-cause notice proposed confiscation of the vehicle and imposition of penalty on the appellant under section 112A of the Customs Act, 1962. After due process, the Adjudicating Authority ordered for confiscation of the vehicle giving an option to redeem the same on payment of Redemption Fine of Rs. 5,00,000/-. He also imposed penalty of Rs. 5,00,000/- under Section 112 (1) of the Customs Act, 1962. 3. The Learned Advocate submits that the appellant was not the owner of the vehicle as on the date (02.10.2009) of the seizure. He submits documentary evidence in the form of the Notarized copy Finance-Cum-Sale Agreement dated 13.08.2009, in Hindi Language. As per this Agreement, the appellant has sold the vehicle Number MP09KC-9266 to Shri Kishore Gaur. He also submits copy of the Summary of this Agreement in English language. In view of this Agreement, the Learned Counsel submits that no case is made out against the appellant Shri Paramjit Singh who was neither responsible for the alleged movement of s....

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....ingh (Noticee Number 12) has sent a letter to the Revenue officials stating that he has sold the truck to Shri Kishore Gaur. It is also on record that the appellant has claimed the ownership in the Writ Petition before the High Court of Patna. Since the appellant has stated that the vehicle has been sold to Kishore Gaur, a query was raised on the AR as to what further action was taken to verify this claim. The Learned AR takes us through the Para 1.43 and Para 1.44 of the OIO. While at Para 1.43, it is recorded that Shri Kishore Gaur was avoiding taking the summons issued by the department, Para 1.44 clarifies that he has recorded a statement under Section 14 before the Assistant Commissioner (Preventive). The details of Para 1.44 is reproduced below:- 1.44 Assistant Commissioner (Prev.), Office of the Commissioner of Customs & Central Excise, Manik Bagh Palace, Indore (M.P) vide his letter C.No. IV(16)20/2009/Prev/20965 dated 10.06.2010 informed that address verification of Kishore Gaur has been conducted and a Panchnama has been drawn on the given address and Statement of Sri Kishore Gaur was recorded under Section 14 of the Central Excise Act, 1944. Sri Kishore Gaur int....

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.... (b) Shri Kishore Gaur has stated that he has taken the vehicle of on monthly rent of Rs. 50,000/-, but did not state that he is the owner of the truck 13. In any view of the matter, the factual details show that the actual control of the vehicle remained with Kishore Gaur. The activities of loading, unloading, transportation etc., have been undertaken only by Shri Kishore Gaur. He also has not implicated the appellant in any way. Even if we consider the Adjudicating Authority's argument that the agreement produced is an afterthought document, we find that no effort has been made by the Revenue to check the veracity of this document. The queries put to Shri Kishore Gaur are not exhaustive so as to bring in any corroborative evidence to the effect that Shri Paramjit Singh was responsible for the transportation of the alleged smuggled goods, or he was instrumental in changing the number plates of the trucks. 14. After giving due consideration to the above factual details, we do not find that any effective case has been made out against the appellant Shri Paramjit Singh to impose penalty under section 112 (1). Accordingly, we set aside the penalty imposed on him. 15. Si....

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....¨à¤—र टेक्टी, मयूर हॉस्पीटल केपीछे, इन्दौर (म0न0) बेचवाल Paramint Sinh खरीददार बेचवाल एवं खरीददार के मध्य यह अनुबंध लेख निम्न शर्तों एवं दायित्वों के तहत निम्नानुसार निष्पादित किया जाता है ऐसा कि :- (1) यहकि, भारवाही ट्रक टाटा 2515 (10 टायर) माडल 2003 जिसगा रजà....

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....ंसर कंपनी के पक्षा में विधिवत ऋण दस्तावेज निष्पादित कर दियेहैं तथा फायनेंसर कंपनी का नाम आरटीओ में उक्त गाढ़ी की संवर्धित पार्ल एवं रजिस्ट्रेशन में ज़ंक्ति बरा दिया है । यहकि, पतायनैंसर ना संपूर्ण ऋण मय ब्याज बेचवाल ने फायनेंà....

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....चवाल विक्रय करने के इच्छुक होकर खरीददार उत्त वाणिंत मारवाही टूक म्य परष्टि ने अधिकारों तथा संबंधित कागजातों सस्ति तथा फायनेंसर नी दिनांक 26-8-2009 से देय 18 विश्तों के ऋण वे बीफ सक्षित (यानि फायनेंसर को दिनांक 26-8-2009 से देय 18 बिस्तें निधारित ....

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....¿à¤§à¤¾à¤°à¤¿à¤¤ माहवारी विश्ति रू० 23000-00 प्रति माह प्रमाणे सरीवदार । ख़वाटेमें ऐसा करार दिया है जो सरीददार नी मान्य हैं अतः फायनेसर को देय 18 विश्तों की राशि की अदायगी हेतु बैचवाल ने खरीददार की ओर ट्रांस्फर वर दी है । इसके अलावा रूपये 5,00, 000-00 (Rs.परये पाà....