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Documents citing Gundu Govind Dhumale vs Collector Of Customs & Central Excise on 10 September, 1980

M/S Punjab Finance Co., Delhi vs Commissioner Of Customs, Patna on 30 July, 2001

3. After considering the above explanation given by the appellants I agree with the appellants that M/s. Punjab Finance Co. being the financier of the vehicle, remains the sole owner of the vehicle, in as much as all the instalments are not received by them. M/s. Ahsan Ali have also not lodged his claim to the vehicle. As per the Owner Information Scree, the vehicle was hypothecated to M/s. Punjab Finance Company and the law laid down by the Honourable High Court of Kerala in the case of Gundu Gonvind Dhumble vs. Collector of Customs & C.E. reported in 1993(63) ELT-49(Ker.) makes it clear that the appellant firm remains the owner of the vehicle. I order accordingly and remit the matter to the Commissioner for fixation of redemption fine, keeping in view the facts and circumstances of the case.
Customs, Excise and Gold Tribunal - Calcutta Cites 1 - Cited by 0 - Full Document
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