Anuj John Vs Commissioner of Customs (CESTAT Bangalore)
Summary: The appellant, Shri Anuj John, had purchased a Yamaha R-1 motorbike bearing registration No. MH 06 AR 8899 from Shri Mohammad on 10.04.2013. Acting on specific intelligence, the bike was recovered from a workshop. Verification from the RTO authorities showed that the address of the recorded owner was fake, while verification of the Bill of Entry disclosed that Bill of Entry No. 110190 dated 29.05.2008 was fake/fabricated and no customs duty had been paid. The original authority therefore ordered confiscation and imposed redemption fine of Rs. 50,000/- and penalty of Rs. 20,000/- under Section 112 of the Customs Act, 1962. The Commissioner (Appeals) upheld the order but dropped the penalty under Section 112. The appellant challenged the order before the Bench.
The appellant contended that the bike had been imported through Indira Gandhi International Airport and that he had possessed the Bill of Entry, insurance policy documents, challan No.99975892 dated 30.05.2008 and a sale letter signed by M/s. Galaxy Trading. He stated that he purchased the bike from Mr. Mohammad in Bangalore for Rs. 5,00,000/- in 2013 under bona fide belief that the documents were genuine. He therefore argued that duty could not be collected from him and redemption fine could not be imposed. He relied on Commissioner of Customs (Import), Bombay vs. VXL India Ltd., Shanoob M.S. vs. Commissioner of Customs, Cochin and HCL HP Ltd. Vs. Commissioner of Customs on limitation.
