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Issues:
1. Appeal against the order of confiscation of a truck and imposition of redemption fine. 2. Appeal against the order of confiscation of 100 bales of fabrics for export. Analysis: 1. The appellants contested the order of confiscation of a truck owned by Shri Shantilal C. Kotak and the imposition of a redemption fine of Rs. 1.5 lacs. The truck was intercepted with contraband goods hidden beneath 100 bales of genuine export goods. The Additional Collector ordered the confiscation of the truck but allowed redemption on payment of a fine. The Tribunal found that the appellants had no knowledge of the contraband loading and were not involved. Thus, the redemption fine was set aside for the 100 bales of cotton fabrics worth Rs. 9,32,140. 2. In the case of M/s. Mafatlal Investments, the 100 bales of fabrics were seized along with the truck for concealing smuggled goods. The Tribunal noted that the appellants had no involvement in the contraband loading, which was done by the driver and staff without their knowledge. The Tribunal held that imposing a redemption fine was not warranted given the circumstances. Therefore, the redemption fine of Rs. 90,000 for the fabrics was set aside. 3. Regarding Appeal CD (BOM) 788/84, the truck was leased out and used for transporting smuggled goods without the appellant's involvement. The Additional Collector acknowledged the lack of nexus with the contraband goods and did not impose a penalty. The Tribunal decided to reduce the redemption fine for the truck to Rs. 25,000 considering the circumstances and the vehicle's condition. 4. Both appeals were disposed of accordingly, with the redemption fines being set aside for the fabrics and reduced to Rs. 25,000 for the truck. Consequential reliefs were to follow as necessary.
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