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Issues involved: Application u/s 130A of the Customs Act for determination of questions of law regarding confiscation of a truck by the Appellate Tribunal.
Issue 1: Confiscation of truck The Commissioner of Customs sought direction to refer whether the Appellate Tribunal erred in setting aside the confiscation of the truck, as the owner failed to prove lack of knowledge or connivance in its use for illegal purposes. The Tribunal concluded that without evidence of the owner's knowledge of smuggling, confiscation was unjustified. The High Court upheld this decision, stating that the Customs authority's assertion alone was insufficient to prove smuggling intent, thus the conditions for confiscation under Section 115 of the Customs Act were not met. Issue 2: Legal considerations The Commissioner argued that the truck was rightfully confiscated due to its involvement in smuggling goods to Nepal. However, the High Court disagreed, noting that the truck was hired for legitimate transport of masoor dal from Kanpur to Raxaul. As there was no concrete evidence that the goods were intended for smuggling, the Court found no basis for confiscation under Section 115. Consequently, the Tribunal's decision to set aside the confiscation order was deemed appropriate. Conclusion: The High Court dismissed the application, stating that no legal question arose from the Tribunal's order. The Court found the application to be misconceived and upheld the Tribunal's decision to set aside the confiscation of the truck, emphasizing the lack of evidence linking the truck to smuggling activities.
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