2002 (7) TMI 546 - AT - Customs

Summary

The appeal was against the confiscation of a truck under Section 115(2) of the Customs Act, 1962. The owner was given the option to redeem the truck by paying a fine of Rs. 1 lakh. The Commissioner found that the owner was not involved in smuggling, and the driver's statement was not recorded. The Tribunal held that confiscation was not justified as the owner and driver were unaware of the truck's use in smuggling. The appeal was allowed with consequential relief.