VISHWAS UDAYSINGH LAD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) 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 were involved in importing the car in question.

(2.) The persons involved were not questioned by the Customs Authority but the appellant has only been brought to record because he purchased the car. When the car was not imported by him and not involved in any misdeclaration, he was not liable to confiscation. Therefore, neither redemption fine nor penalty under Sections 112(a) and 114AA of the Customs Act, 1962 is imposable. Revenue supports adjudication.

(3.) WE are unable to conceive how a buyer of the car shall be innocent and purchased a foreign vehicle came from England without causing enquiry. The vehicle before reaching to India was first registered in U.K. and was deregistered thereafter to give an impression to Customs that the said vehicle was new. The motive behind such act is well known to the commonsense.