COMMISSIONER OF CUSTOMS Vs. GANJI MALLAIAH

JUDGEMENT

(1.) This appeal, filed by the appellantRevenue under section 130 of the Customs Act, 1962 ("Act" for short) against the order dated 7th July, 2004 passed by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai ("Tribunal" for short) was admitted by this Court vide order dated 11th August, 2005 to consider the following substantial question of law:

(2.) The facts, in nutshell, are that one M/s.Gokuldas Hansraj Shipping Pvt.Ltd., CHA filed bill of entry on 13th February, 2001 on behalf of the respondent for clearance of one Toyota Cynos car under transfer of residence, claiming benefit of Public Notice No.3(RE2000) 19972002 dated 31st March, 2000, relevant part of which reads as under:

(3.) On verification of the documents along with bill of entry, the Customs found that initial registration of the vehicle was in the month of November, 1996; whereas cancellation thereof was on 14th November, 2000 by Kanto Transportation Bureau, Japan. The Customs, finding import of the car contrary to the public notice dated 31st March, 2000, recorded statement of the respondent under section 108 of the Act on 24th April, 2001; wherein the respondent, inter alia; stated that he was from Andhra Pradesh holding Indian Passport No.T950743 issued by the Passport Office at Hyderabad on 15th March, 1995; that he left for Dubai on 13th April, 1997 and started working there as a Carpenter; that he visited India on 17th November, 1999 and stayed for a period of five months; that he went back to Dubai and, finally, arrived in Mumbai Airport from Dubai for permanent settlement in India; that he had neither used any vehicle in Dubai nor had imported any vehicle in India and explained that after one week of his arrival in India one Tukaram and Srinivas came to him and asked him to permit them to import some light bulbs from Dubai by using his passport; that he agreed to their proposal for monetary consideration of Rs.5,000/and, ultimately, according to him, his passport and signatures were misused by them for importing Toyota Cynos car in India. He, thus, submits that except signing some papers and documents as directed by S/Shri Tukaram and Srinivas for some monetary consideration he did not take part in importing the car.