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Issues:
1. Confiscation of a truck despite no direct or indirect evidence against the owner. 2. Justification of confiscation under Section 115(2) of the Customs Act, 1962 for a provisionally released vehicle. 3. Adjudicator's authority to confiscate a vehicle not in physical possession under Section 115(2). 4. Compliance with instructions of the Central Board of Excise and Customs regarding confiscation in absence of physical possession. Analysis: 1. The appellant contested the confiscation of their truck despite being exonerated by the adjudicating authority due to lack of direct or indirect evidence. The appellant's representative argued that confiscation was unjust as the truck was not available for confiscation at the time of adjudication, being released provisionally on a cash security bond of Rs. 50,000. The consultant emphasized that the adjudicator's action was not in accordance with the law, urging enforcement of the bond terms instead of confiscation and imposition of a fine. 2. The Respondent justified the confiscation under Section 115(2) of the Customs Act, 1962, claiming the vehicle was used for transporting smuggled goods. Despite the provisional release, it was argued that confiscation was lawful. The appellant's representative highlighted that the bond stipulated the vehicle's production when required, which was never requested by the adjudicator. The Respondent argued that the presumption of Customs Authorities' possession justified the confiscation. 3. The Tribunal deliberated on the issue of confiscation for a vehicle not physically possessed by Customs Authorities under Section 115(2). Referring to the Central Board of Excise and Customs' instructions, the Tribunal noted that in such cases, enforcing bond terms was the appropriate action, not confiscation. The Tribunal found the adjudicator had not followed these instructions, leading to the decision to remand the case for a fresh adjudication on specific points, emphasizing adherence to natural justice principles. 4. Ultimately, the Tribunal allowed the appeal by way of remand, setting aside the impugned order for the limited purpose of reevaluation in line with the Central Board's instructions. The adjudicating authority was directed to provide a reasonable opportunity for the appellant to present their arguments and ensure a decision in compliance with natural justice principles. The judgment highlighted the necessity of following prescribed procedures and guidelines in confiscation cases involving vehicles not physically possessed by Customs Authorities.
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