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Challenge to order of absolute confiscation of taxi under Section 115 of the Customs Act. Analysis: The appeal challenged the order of absolute confiscation of a taxi (bearing number MRP 498) under Section 115 of the Customs Act passed by the Additional Collector of Customs, Bombay. The Additional Collector's order was based on the seizure of goods, including Radio Cassette Recorders, which were prohibited for import. The appellant contended that the Additional Collector could not order the confiscation of the taxi even if it was used for carrying smuggled goods. The appellant's representative argued that there was no evidence to support the finding that the taxi driver knowingly transported contraband goods. The appellant cooperated with the Customs officers upon discovery of the contraband goods in the taxi, claiming ignorance of the contents as it was not customary for taxi drivers to inquire about the packages' contents. The appellant's representative emphasized that the driver had no reason to suspect the goods were contraband and was conducting business as usual by transporting passengers and their luggage. The appellant's representative highlighted that the Additional Collector's finding lacked evidentiary support as there was no indication that the driver had prior knowledge of the passengers or the contents of the packages. The Additional Collector's order did not provide valid reasons to conclude that the goods were knowingly transported in the taxi. It was noted that the Additional Collector's assertion that the nature of goods should have raised suspicion was unfounded, as the cassette recorders were only discovered upon inspection by Customs officers. The absence of direct or circumstantial evidence linking the driver's knowledge to the contraband goods led to the conclusion that the confiscation order was unjustified and unsupported. The adjudicating authority was required to offer the option to pay a fine in lieu of confiscation under the proviso to sub-section 2 of Section 115 if the conveyance was used for the carriage of goods or passengers for hire. Since the taxi was used for hire, the order of absolute confiscation was deemed illegal and contrary to the Customs Act. The judgment allowed the appeal, setting aside the confiscation order and directing the release of the taxi to the appellant. The decision emphasized the necessity of concrete evidence to justify confiscation and highlighted the importance of adhering to legal provisions regarding confiscation and fines in cases involving the carriage of smuggled goods.
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