GOODLUCK TYRE SERVICES Vs. COLLECTOR OF CUSTOMS
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Goodluck Tyre Services
COLLECTOR OF CUSTOMS
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P.K. Desai, Member (J) -
(1.) THIS appeal is directed against the order in original No. 78/Addl. Collector/90 dated 27.7.1990 of the Addl. Collector, Ahmedabad, ordering confiscation of 202 tyres seized from the premises of the appellant and granting option to pay fine of Rs. 35,000/ - in lieu of confiscation and also imposing personal penalty of Rs. 2,000/ - on the appellant.
(2.) ON 7.8.1989 a search was carried out at the factory and godown premises of the appellants, who were indulged in tyre retreading business and found 67 tyres from the factory and 135 tyres from the godown premises, which were though used and old, were of foreign origin and without any cut and were in condition of being used with or without retreading. As no plausible explanation was given for licit acquisition the same were seized. Statement of Shri Sheikh Razak alias Babubhai, a partner in the appellant firm, was recorded on 9.8.1989 where he stated to have purchased those tyres under regular bill from M/s Gupta Tyres and M/s Ganpati Tyres Services both of Delhi. During the investigation, statement of Mr. J.T. Gupta, of M/s Gupta Tyres was recorded on 7.11.1989 where he admitted to have sold 897 old tyres to the appellant between 10.4.1987 to 6.2.1989 and added that on 19.7.1986, he had purchased about 850 tyres of foreign origin from one Shri G.K. Sheikh of Ahmedabad who reported to have purchased those tyres in customs auction sale at Salaya and that some of the tyres were also sold to the appellant. Mr. G.K. Sheikh of Ahmedabad in his statement recorded on 2.12.1982, stated to have purchased tyres of foreign origin at Salaya customs auction sale on 28.1.1986. On enquiry with the Asstt. Collector, Customs Porbunder, it was reported that 840 tyres were sold at Salaya on 28.1.1986 without any cut. On conclusion of the investigation, however, a show cause notice dt. 22.12.1989 was served on the appellant as also against M/s Gupta Tyres and impugned order was passed where M/s Gupta Tyres were exonerated.
(3.) HEARD Shri W. Christian, the ld. Advocate who submitted that there was no proof of the tyres being smuggled one and that the documents produced indicated them to be those which were sold at auction sale at Salaya.
Shri B.P. Singh, the ld. JDR however submitted that the link between the articles at the auction sale and articles seized had not been established.;
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