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Issues:
Confiscation of seized ball bearings and the truck, imposition of personal penalty on co-owners of the truck. Confiscation of Seized Ball Bearings: The DRI Officers intercepted a truck loaded with ball bearings, initially claimed to be of Indian origin by the driver but later found to be of foreign origin. The Officer seized the ball bearings on suspicion of smuggling as no documents were produced. No ownership claim was made during proceedings. The driver was unaware of the goods' origin and agreed to transport them for a fixed freight. The appellants were issued a show cause notice for confiscation based on these grounds. Confiscation of the Truck: The appellants, co-owners of the truck, denied knowledge of the ball bearings being loaded by the driver. The adjudicating authority assumed owner involvement due to the driver's actions. The appellants argued that neither they nor the driver knew about the contraband nature of the goods. The Revenue contended that the driver's actions, loading goods at midnight from an unknown person without documentation, indicated knowledge of smuggling. The tribunal noted that drivers, often illiterate, may not verify goods' authenticity and commonly transport items without proper documentation to keep the freight. The tribunal found no evidence that the driver knew the goods were smuggled, thus overturning the confiscation of the truck and penalties imposed on the appellants. Conclusion: The tribunal set aside the confiscation of the truck and the penalties imposed on the co-owners, ruling in favor of the appellants. The decision was based on the lack of evidence showing that the truck owner or the person-in-charge had knowledge of the goods being smuggled, as required by Section 115 of the Customs Act, 1962. The tribunal emphasized the common practice of drivers transporting goods without verifying their origin and concluded that the confiscation and penalties were unjustified. The appeals were allowed, and the appellants were relieved of the charges.
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