{"id":40519,"date":"2011-01-22T00:00:00","date_gmt":"2011-01-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-sundaram-finance-limited-vs-the-commissioner-of-customs-on-22-january-2011"},"modified":"2016-11-21T05:17:25","modified_gmt":"2016-11-20T23:47:25","slug":"ms-sundaram-finance-limited-vs-the-commissioner-of-customs-on-22-january-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-sundaram-finance-limited-vs-the-commissioner-of-customs-on-22-january-2011","title":{"rendered":"M\/S.Sundaram Finance Limited vs The Commissioner Of Customs on 22 January, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Sundaram Finance Limited vs The Commissioner Of Customs on 22 January, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT\n\nDATED: 22\/01\/2011\n\nCORAM\nTHE HONOURABLE MR.JUSTICE K.CHANDRU\n\nW.P.(MD)NO.10110 of 2009\n\nM\/s.Sundaram Finance Limited,\nNo.21, Patullos Road,\nChennai-600 002.\nrep. By its Madurai Branch Manager,\nMr.A.P.Veeraraghavan\t\t\t\t..  Petitioner\n\nVs.\n\n1.The Commissioner of Customs,\n   Customs House,\n   Harbor Estate,\n   Tuticorin-628 004.\n2.S.N.R.Joshua Rathinaraj\n   73-A, Tooveyapuram, 10th Street,\n   Tuticorin,\n   Tuticorin District.\t\t\t\t..  Respondents\n\n\tThis writ petition has been preferred under Article 226 of the\nConstitution of India praying for the issue of a writ of mandamus to direct the\nfirst respondent to release the vehicle 2007 Model Leyland Trailer bearing\nengine No.NPH 507953 and chassis No.NPE 639846 and hand it over to the\npetitioner.\n\n!For Petitioner \t ... Mr.A.R.M.Ramesh\n^For Respondents \t ... Mr.R.Aravindan for R-1\n\n- - - -\n\n:ORDER\n<\/pre>\n<p>\tThe petitioner is a Finance Company. They are also financing for the<br \/>\npurchase of transport vehicles. The petitioner company has filed the present<br \/>\nwrit petition seeking for a direction to the first respondent to release the<br \/>\nvehicle 2007 Model Leyland Trailer bearing Engine No.NPH 507953 and Chassis<br \/>\nNo.NPE 639846 and hand it over to the petitioner.\n<\/p>\n<p>\t2.In the writ petition, notice of motion was ordered on 09.10.2009. On<br \/>\nnotice from this court, the first respondent has filed a counter affidavit,<br \/>\ndated 6.11.2009.\n<\/p>\n<p>\t3.The case of the petitioner was that the second respondent had purchased<br \/>\nthe vehicle after availing loan from the petitioner Company on 24.12.2007 on<br \/>\nHire Purchase basis.  He has to pay 47 monthly installments commencing from<br \/>\n22.01.2008 ending on 22.11.2011. The vehicle was also hypothecated with the<br \/>\npetitioner company which finds place in the certificate of register.  Under<br \/>\nClause 2.9(a) of the loan agreement, the second respondent undertook to pay the<br \/>\namount in installments as per the agreement. The default clause provides<br \/>\nsurrender of vehicle. The second respondent had defaulted from the fifth<br \/>\ninstallments and did not surrender the vehicle. It so happened that the vehicle<br \/>\nwas used for illegal transportation in contravention of loan agreement. However,<br \/>\nthe vehicle was seized by the first respondent Customs Department. The<br \/>\npetitioner has sent a letter, dated 4.12.2008 to the first respondent setting<br \/>\nout these facts and claimed that since they have first charge over the vehicle,<br \/>\nthey sought for the release of the vehicle. When there was no reply, the present<br \/>\nwrit petition came to be filed.\n<\/p>\n<p>\t4.The first respondent in his counter affidavit claimed that based upon<br \/>\nspecific intelligence, the officers attached to the Directorate of Revenue<br \/>\nIntelligence, Thoothukudi seized 6.720 MT of red sanders wooden logs and<br \/>\nattempted to export out of India under the guise of semi husked coconuts through<br \/>\nThoothukudi Port on 19.04.2008. The D.R.I officials had seized the Trailer lorry<br \/>\nbearing Registration No.TN 69\/M 3499 involved in transportation. The contraband<br \/>\ngoods were seized at Viraganur, Madurai on way to the Port. On completion of the<br \/>\ninvestigation, the D.R.I had issued a show cause notice under Section 124 of the<br \/>\nCustoms Act, 1962 to show cause as to why the vehicle should not be confiscated<br \/>\nin terms of Section 115 of the Customs Act. The case is pending adjudication by<br \/>\nthe Customs Department.\n<\/p>\n<p>\t5.It was also claimed that the second respondent is not only the owner of<br \/>\nthe seized vehicle, but he had played a role as Managing Director of M\/s.Vivegha<br \/>\nLogistics Private Limited, an Exporter, Custom House Agent as well as<br \/>\ntransporters of consignment. They had consciously devised the entire modus<br \/>\noperandi to illegally export the red sanders wooden logs, which is a prohibitory<br \/>\nitem of Customs. Therefore, under Section 115(2) of the Customs Act, any<br \/>\nconveyance  as means of transport in the smuggling of any goods is liable for<br \/>\nconfiscation. Hence a show cause notice under Section 124 of the Customs Act was<br \/>\nissued.\n<\/p>\n<p>\t6.It was also claimed that the Act itself provides for a remedy by way of<br \/>\nprovisional release of seized vehicle under Section 110(A) of the Customs Act to<br \/>\nthe owner on fulfilling conditions imposed by the adjudicating authority by<br \/>\nproviding proper security and submitting a bond to the satisfaction of the<br \/>\nCommissioner of Customs. The term &#8220;owner&#8221; is defined under Section 2(30) of the<br \/>\nMotor Vehicles Act, 1955 which only indicates the owner, even in case  of hire<br \/>\npurchase agreement, is a person who is in possession of the vehicle under the<br \/>\nagreement. Further under Section 51(5) of the Motor Vehicles Act, 1988, the<br \/>\nmotor vehicle authorities only after due notice to the owner can transfer the<br \/>\nvehicle to the hire purchase holder. In the present case, only the second<br \/>\nrespondent is recognized as the owner. Since the department is yet to confiscate<br \/>\nthe vehicle, the remedy of provisional release will available to the registered<br \/>\nowner. Till date, the owner has not made any such application for provisional<br \/>\nrelease.\n<\/p>\n<p>\t7.Mr.A.R.M.Ramesh, learned counsel for the petitioner company placed<br \/>\nreliance upon a judgment of the Supreme Court in <a href=\"\/doc\/25703131\/\">Sunderbhai Ambalal Desai v.<br \/>\nState of Gujarat<\/a> reported in (2002) 10 SCC 283= 2003 (1) CTC 175  and relied<br \/>\nupon the following passages found in paragraphs 17 and 18, which reads as<br \/>\nfollows:\n<\/p>\n<p>&#8220;17.In our view, whatever be the situation, it is of no use to keep such seized<br \/>\nvehicles at the police stations for a long period. It is for the Magistrate to<br \/>\npass appropriate orders immediately by taking appropriate bond and guarantee as<br \/>\nwell as security for return of the said vehicles, if required at any point of<br \/>\ntime. This can be done pending hearing of applications for return of such<br \/>\nvehicles.\n<\/p>\n<p>18.In case where the vehicle is not claimed by the accused, owner, or the<br \/>\ninsurance company or by a third person, then such vehicle may be ordered to be<br \/>\nauctioned by the court. If the said vehicle is insured with the insurance<br \/>\ncompany then the insurance company be informed by the court to take possession<br \/>\nof the vehicle which is not claimed by the owner or a third person. If the<br \/>\ninsurance company fails to take possession, the vehicles may be sold as per the<br \/>\ndirection of the court. The court would pass such order within a period of six<br \/>\nmonths from the date of production of the said vehicle before the court. In any<br \/>\ncase, before handing over possession of such vehicles, appropriate photographs<br \/>\nof the said vehicle should be taken and detailed panchnama should be prepared.&#8221;\n<\/p>\n<p>\t8.He also relied upon a subsequent judgment of the Supreme Court in<br \/>\n<a href=\"\/doc\/1878735\/\">Godavari Finance Co. v. Degala Satyanarayanamma<\/a> reported in (2008) 5 SCC 107 to<br \/>\ncontend that the financier cannot be treated as the owner and relied upon the<br \/>\nfollowing passages found in paragraphs 11 to 13, which reads as follows:<br \/>\n&#8220;11.The appellant admittedly was the financer. As the vehicle was the subject-<br \/>\nmatter of hire-purchase agreement, the appellant&#8217;s name was mentioned in the<br \/>\nregistration book.\n<\/p>\n<p>12.Section 2 of the Act provides for interpretation of various terms enumerated<br \/>\ntherein. It starts with the phrase &#8220;Unless the context otherwise requires&#8221;. The<br \/>\ndefinition of &#8220;owner&#8221; is a comprehensive one. The interpretation clause itself<br \/>\nstates that the vehicle which is the subject-matter of a hire-purchase<br \/>\nagreement, the person in possession of vehicle under that agreement shall be the<br \/>\nowner. Thus, the name of financer in the registration certificate would not be<br \/>\ndecisive for determination as to who was the owner of the vehicle. We are not<br \/>\nunmindful of the fact that ordinarily the person in whose name the registration<br \/>\ncertificate stands should be presumed to be the owner but such a presumption can<br \/>\nbe drawn only in the absence of any other material brought on record or unless<br \/>\nthe context otherwise requires.\n<\/p>\n<p>13.In case of a motor vehicle which is subjected to a hire-purchase agreement,<br \/>\nthe financer cannot ordinarily be treated to be the owner. The person who is in<br \/>\npossession of the vehicle, and not the financer being the owner would be liable<br \/>\nto pay damages for the motor accident.&#8221;\n<\/p>\n<p>\t9.Per contra, the first respondent drew the attention of the court a<br \/>\njudgment of the Supreme Court in Ganga Hire Purchase Pvt. Ltd. Vs. State of<br \/>\nPunjab reported in 2000 (121) ELT 9 (SC) and relied upon the following passage<br \/>\nwhich reads as follows:\n<\/p>\n<p>&#8220;&#8230; title to the vehicle taken under hire-purchase agreement no doubt still<br \/>\nwith the financier till the entire hire-purchase amount is paid back but looking<br \/>\nto the purpose of section 60(3) of N.D.P.S. Act, 1985 to have it as a deterrent<br \/>\nmeasure to check offence under the Act and in the absence of any definition of<br \/>\n&#8220;OWNER&#8221; in the Act, the expression owner must be held to mean the &#8220;registered<br \/>\nowner&#8221; of the vehicle in whose name the vehicle stands registered under the<br \/>\nMotor Vehicles Act&#8221;\n<\/p>\n<p>Since the department is yet to pass a final order on the confiscation, they are<br \/>\nunable to concede the request of the petitioner.\n<\/p>\n<p>\t10.In the light of the above, the relief claimed by the petitioner cannot<br \/>\nbe countenanced by this court. Hence the writ petition will stand dismissed.<br \/>\nHowever, there will be no order as to costs.\n<\/p>\n<p>vvk<\/p>\n<p>To<br \/>\nThe Commissioner of Customs,<br \/>\nCustoms House,<br \/>\nHarbor Estate,<br \/>\nTuticorin-628 004<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Sundaram Finance Limited vs The Commissioner Of Customs on 22 January, 2011 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 22\/01\/2011 CORAM THE HONOURABLE MR.JUSTICE K.CHANDRU W.P.(MD)NO.10110 of 2009 M\/s.Sundaram Finance Limited, No.21, Patullos Road, Chennai-600 002. rep. By its Madurai Branch Manager, Mr.A.P.Veeraraghavan .. Petitioner Vs. 1.The Commissioner of Customs, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-40519","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Sundaram Finance Limited vs The Commissioner Of Customs on 22 January, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-sundaram-finance-limited-vs-the-commissioner-of-customs-on-22-january-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Sundaram Finance Limited vs The Commissioner Of Customs on 22 January, 2011 - Free Judgements of Supreme Court &amp; 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