Home Case Index All Cases Customs Customs + AT Customs - 2001 (10) TMI AT This
Issues:
Confiscation of truck, redemption fine, imposition of personal penalty. Confiscation of Truck: The appellant, a driver-cum-owner of a truck, had his vehicle intercepted by Police Authorities, leading to the discovery of contraband goods. Investigation revealed discrepancies in the truck's registration, with the original number plate changed. The appellant claimed the truck was taken by an unknown person, and he had knowledge of the illegal goods loaded. The Tribunal upheld the confiscation, considering the appellant's guilty knowledge and involvement in using the truck for illegal activities. Redemption Fine: The appellant was aggrieved by the redemption fine of Rs. 1,00,000 imposed for the confiscated truck. The Tribunal, while affirming the confiscation, reduced the redemption fine to Rs. 65,000, citing the circumstances of the case. The decision to lower the redemption fine was based on the facts presented during the investigation and the appellant's involvement in the transportation of contraband goods. Imposition of Personal Penalty: In addition to the confiscation of the truck, a personal penalty of Rs. 5,000 was imposed on the appellant. The Tribunal deemed this penalty reasonable, considering the appellant's actions, including speeding away when signaled to stop by authorities, and the discrepancies in the truck's registration documents. The Tribunal found no grounds to interfere with the imposed personal penalty, concluding that it was justified based on the appellant's involvement in the illegal transportation of goods. Conclusion: The Tribunal rejected the appeal, upholding the confiscation of the truck and the imposition of the personal penalty. However, a modification was made to reduce the redemption fine from Rs. 1,00,000 to Rs. 65,000. The decision was based on the appellant's involvement in the transportation of contraband goods and his actions during the interception by authorities.
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