2002 (1) TMI 721 - AT - Customs

Summary

The Revenue appealed against the confiscation of a truck with a redemption fine of Rs. 10,000. The Commissioner of Customs (Appeals) set aside the confiscation because no show cause notice was issued to the Finance Company from whom the truck was purchased under the Hire Purchase Scheme. The appellate tribunal upheld the Commissioner's decision, stating that the show cause notice to the Financier was necessary before confiscation. The appeal by the Revenue was rejected.