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Challenge to absolute confiscation of a truck under Customs Act. Analysis: The appeal challenged the absolute confiscation of a truck, GTY-6245, by the Collector of Customs. The appellant claimed to be the registered owner of the truck, having sold it to another individual, who subsequently sold it to a person involved in illegal activities. The appellant argued that there was no evidence or allegation that the truck was used in smuggling, hence it should not be confiscated. It was also mentioned that the bank, to which the truck was hypothecated, had filed a civil suit against the appellant for the balance amount. The appellant did not reply to the show cause notice or avail of the opportunity for a personal hearing. The Collector found that the truck was used in the carriage of contraband goods, leading to the order of absolute confiscation. The Tribunal noted that the appellant had sold the truck and relinquished ownership and possession, as evidenced by his statement under Section 108 and his conduct of not challenging the confiscation order. The Tribunal held that since the actual purchaser and the bank did not challenge the confiscation order, the appellant, who had transferred all rights and interests, could not contest the confiscation. The Tribunal emphasized that the appellant's lack of action, including not responding to the show cause notice or participating in the hearing, indicated his disinterest in challenging the confiscation order. The Collector's specific finding that the truck was used for smuggling further supported the decision to uphold the confiscation. Therefore, the appeal was rejected, as the appellant had no standing to challenge the confiscation order due to his actions and the clear liability of the truck for confiscation based on the evidence presented.
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