Law: Customs Act, 1969

Section: 2(s),16,156(1)(8)(77)(89),169,171,187

Customs Act (IV of 1969)--- ----Ss. 2(s), 16, 156(1) (8) (77) (89), 169, 171 & 187---Smuggled/non-duty-paid vehicle, confiscation of---Vehicle registered with "Motor Registration Authority"---Scope---Customs officials intercepted the vehicle owned by appellant and asked for production of legal import documents regarding lawful possession/import of said vehicle---Appellant provided running page of Registration Book issued by Excise and Taxation Officer along with copy of delivery order issued by Principal Appraiser of Customs---Auction documents submitted by appellant were found bogus---Appellant was issued show-cause notice on account of possessing smuggled vehicle---Vehicle in question was confiscated through impugned order-in-original---Contention of the appellant was that appellant purchased the vehicle in question from open market and the same was duly registered by Motor Registration Authority, therefore the charge of smuggling and impugned order of confiscation of vehicle was based on misconception---Validity---Appellant was the fifth buyer of the vehicle in question and he purchased the said vehicle after due verification from the respective authority---Appellant/innocent buyer in support of his stance had produced the copies of registration book of the previous four buyers, the veracity of the said fact had not been disputed by the Customs authorities---Opinion of the Collector of Customs was that the appellant was plying the vehicle on the chasis number of some other imported vehicle, he had not provided any bill of entry or other document in support of his claim, therefore the opinion of Collector of Customs was based on assumption/presumption and rowing and fishing inquiry not permitted under the law---Officials acts were presumed to have been done in accordance with law and under the authority vested in this regard unless contrary was proved---Vehicle was registered by Motor Registration Authority under valid documents required for registration of vehicle---Customs authorities had not challenged the genuineness of the registration book, therefore it had been established that appellant was in possession of vehicle under valid registration book…

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