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Issues Involved:
1. Confiscation and penalty imposition on individuals involved in transporting prohibited goods. Analysis: The judgment pertains to three appeals arising from a common Order-in-Original passed by the Commissioner of Customs. The case involved the seizure of 260 foreign origin CFC cylinders concealed in a truck transporting veneer sheets. The driver admitted to clandestinely carrying the cylinders and implicated others, including the owner of the truck and individuals actively involved in the transportation. The Commissioner ordered confiscation of the cylinders, veneer, and the truck, along with imposing penalties on the involved parties. Smt. Simran Kaur's Appeal: Smt. Simran Kaur, the registered owner of the truck, contended that she was not directly involved in the transport business and should not be penalized. Her advocate argued that the confiscation of the truck should be set aside as it was used without her knowledge. The advocate sought leniency in terms of any sustained penalties or fines due to potential business hardships. Shri Inderpreet Singh's Appeal: Shri Inderpreet Singh, though the husband of the truck owner, claimed innocence regarding the procurement and transportation of the cylinders. His advocate stated that he was not present during the seizure and had not given any instructions for the illegal activity. It was highlighted that Shri Inderpreet Singh's brother-in-law assisted him in the transport business. Shri Major Singh's Appeal: Shri Major Singh, the driver, pleaded poverty and emphasized that he admitted to concealing the cylinders but denied receiving instructions from Shri Inderpreet Singh. His advocate argued that the imposed penalty was unduly harsh given his limited income and requested leniency. The Departmental Representative reiterated the Commissioner's findings, emphasizing the driver's statement implicating Shri Inderpreet Singh in orchestrating the transportation of the cylinders. The driver's confession detailed how Shri Inderpreet Singh directed the delivery of the contraband, indicating active involvement in the illegal activity. The Tribunal carefully considered the submissions from all parties. It acknowledged the undisputed presence of the cylinders in the truck and the driver's implication of Shri Inderpreet Singh. The Tribunal found Shri Inderpreet Singh's denial of involvement lacking credibility, given the driver's detailed account and the request for help made by the driver. While the truck owner, Smt. Simran Kaur, was not directly implicated by any participant in the crime, the Tribunal upheld the confiscation of the vehicle due to Shri Inderpreet Singh's de facto ownership and active role in the transport business. In the final disposition, the Tribunal partially allowed Smt. Simran Kaur's appeal by setting aside a penalty and reducing the redemption fine on the truck. The penalties imposed on Shri Major Singh and Shri Inderpreet Singh were also reduced, considering the value of goods involved and the circumstances of the case.
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