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1. Confiscation of goods and vehicles under the Customs Act, 1962 2. Penalty imposition on the owner of the vehicles Confiscation of Goods and Vehicles: The case involved the interception of two tempos loaded with ball bearings of foreign origin by the officers of the Marine Preventive Wing of Customs Commissionerate, Mumbai. The goods were seized as the drivers could not produce relevant documents. Investigations revealed the involvement of different individuals in loading and transporting the goods. The Commissioner ordered the confiscation of the ball bearings found in the tempos and at the premises where the goods were loaded. Additionally, the two tempos were confiscated under Section 115(2) of the Customs Act, 1962, as the owner did not take steps to prevent the use of his vehicles for transporting smuggled goods. The owner was held liable for penalty under Section 112 (a) and (b) of the Customs Act, with a fine imposed on the vehicles and a penalty on the owner. Penalty Imposition on the Owner: The owner of the vehicles, in his statement, detailed the events leading to the loading of goods on 12-10-2003. However, there was no evidence to suggest that the owner had knowledge of the goods being of foreign origin or smuggled. The loading occurred during daylight hours in a regular business area, and there was no indication of extra remuneration. Based on the lack of evidence linking the owner to the knowledge of the goods' nature, the Tribunal found no grounds for confiscation of the tempos or imposition of a penalty under Section 112 of the Customs Act, 1962. Consequently, the penalties and confiscation orders were set aside, and the appeal was allowed. ---
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