2000 (10) TMI 598 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal and remanded the matter to the Commissioner to consider the appellant's claim regarding ownership of the truck used for smuggling poppy seeds. The appellant, a finance company, claimed ownership of the truck under a hire purchase agreement. The Tribunal found that the Revenue did not make efforts to contact the finance company before confiscating the truck. The appeal was allowed for further consideration of ownership and release of the truck on payment of redemption fine under the Customs Act, 1962.