COMMISSIONER OF CUSTOMS AHMEDABAD Vs. D T MEHTA

JUDGEMENT

(1.) THE Commissioner of Customs, Ahmedabad has filed this Tax Appeal under Section 130 of the Customs Act, 1962 proposing to formulate the following substantial questions of law for the determination and consideration of this Court :-"whether in the facts and circumstances of the case, the act of omission by the respondent to follow procedure stipulated under Section 44 of the Motor Vehicles Act, 1988 read with Rule 53 of the Central Motor Vehicle Rules, 1989 and non-exercise of powers conferred upon Section 45 of the Motor Vehicles Act, 1988, to refuse registration, would constitute offence of abetment making the respondent liable for penalty under Section 144 of the Customs Act, 1962 ? whether in the facts and circumstances of the case, the findings recorded by the Tribunal about absence of proof involving the respondent in the act of abetment is in disregard of the admissible evidences on record ? whether in the facts and circumstances of the case, the conclusion arrived at by the Tribunal is at the consequence of the non-consideration of relevant material and admissible evidence on record ? whether in the facts and circumstances of the case, the order of the Tribunal allowing the appeal of the respondent and relieving the respondent from liability of penalty under Section 114 of the Customs Act, 1962 is tantamount to reversal of findings recorded by the Commissioner, without evidences for such reversal, and liable to quash and set aside in exercise of power under Section 130 of the Customs Act, 1962 ?"

(2.) THE Commissioner of Customs, in fact, preferred four tax Appeals i. e. Tax Appeal Nos. 1975, 1977, 1978 and 1979 of 2006. Except the present Tax Appeal, other three Tax Appeals were heard and disposed of by this Court vide order dated 15. 09. 2008 and those tax appeals were dismissed. However, while dismissing those appeals, the Court has observed that to some extent, the role of Mr. Mehta in this entire transaction is found questionable. For that purpose, the Court has issued notice for final disposal. It is this tax appeal wherein the notice for final disposal was issued by the Court.

(3.) HEARD Mr. R. J. Oza, learned Senior Standing Counsel appearing for the Customs department and Mr. Paresh M. Dave, learned advocate appearing for the respondent.