DAVINDER SINGH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides.

(2.) THIS is an appeal filed by the appellant having been aggrieved by the impugned Order dated 25-8-2005 passed by the Commissioner of Customs (Appeals), Mumbai-I.

(3.) HOWEVER , the car in question was seized. It was alleged that the B/L dated 26-1-2004 was predated deliberately by the Appellant to circumvent the condition of one year possession notified vide Notification No. 29 (RE-2004) 2002-2007 w.e.f. 28-1-2004. The relevant portion is produced as below :-