2010 (5) TMI 190

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..... No substantial question of law is involved to entertain the present reference under Section 130A of the Act. There appears to be no good ground to interfere with the impugned order passed by the Tribunal. The Tribunal rightly deleted the imposed penalty in the case. - 11 of 2003 - - - Dated:- 17-5-2010 - Devi Prasad Singh and Satish Chandra, JJ. REPRESENTED BY: S/Shri J.P. Mathur, K.D. .....

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..... of the seized truck. 4. It has been stated that nobody has claimed the ownership of the goods confiscated by the department. Hence the only dispute which arises in the present reference, is with regard to the truck and penalty imposed upon the owner. 5. Submission of the learned counsel for the applicant is that the goods were of Guatemala origin, a country in Central America and, since the g .....

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