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Challenge to Order-in-Original imposing redemption fine and penalty in theft case. Analysis: The appeal was filed against Order-in-Original No. 244/2008 CC (I) JNCH dated 1-10-2008 passed by the Commissioner of Customs (I), Nhava Sheva, imposing redemption fine and penalty in a theft case. The appellant claimed that four truck trailers were used by drivers without their knowledge to remove containers with dutiable goods. The department issued a show cause notice proposing confiscation of trailers and penal action. The adjudicating authority ordered confiscation of the trailers but provided an option to pay a fine in lieu of confiscation. Penalties were imposed on the company and drivers under relevant sections of the Customs Act, 1962. The appellant argued that the trailers were given on hire to another company, and the drivers acted without their knowledge. The drivers admitted guilt, implicating a supervisor in a conspiracy. The appellant contended that they were unaware of the illegal activities. The appellate tribunal reviewed the records and found that the adjudicating authority had ordered confiscation under Section 115(2) of the Customs Act, 1962, which allows confiscation of conveyances used in smuggling unless the owner proves lack of knowledge or connivance. The tribunal noted the penalty imposed under Section 117 of the Act and observed that the impugned order did not specify that the goods in the containers were smuggled. It was crucial to establish a contravention of the law by the appellant, which was not done in this case. The tribunal found no evidence that the appellant knew about the illegal activities or the nature of the goods being transported. As a result, the impugned order was set aside, and the appeal was allowed. The judgment was pronounced on 29-5-2009 in court.
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