TMI Blog1995 (2) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... given on payment of fine in lieu of confiscation of Rs. 30,000/-. 2. Shri Harbans Singh, learned counsel for the appellants submitted during the hearing that Shri Vijay Kumar is the Booking Clerk of the Transport Company, which had accepted the goods in question and loaded them for transport to Ludhiana. He had requested for cross-examination of the panch witnesses and the concerned departmental officers. The appellant had cooperated with the department. He had shown the tempo which had brought the goods to them for being loaded in their truck. He did not know about the contraband nature of the goods in question. Penalty had been imposed on him under Section 112 of Customs Act. He had not done anything or omitted to do anything which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority had held in his impugned order that he had admitted in his statement that he had accepted the goods for transportation and that no bill/document was produced for the same. From the statement of the driver of the truck, it was clear that the goods were loaded in the truck, that Shri Vijay Kumar had knowledge of the contents of the packages and as such it was held that the involvement of Shri Vijay Kumar was proved beyond doubt. 6. We find that the above discussion in the impugned order does not bring out the involvement of Shri Vijay Kumar in regard to carrying, removing, depositing, harbouring, keeping, concealing or dealing with goods in any other matter knowing or having reason to believe that they are liable to conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had no knowledge that the truck was used in the carriage of any smuggled goods. On similar facts, this Bench had allowed the appeal filed by Shri Pritpal Singh and Delite Carriers (Order No. A/1024-1025/93-NRB, dated 16-12-1993). A copy of the said order was submitted by the learned counsel. Following the same decision, we allow the appeal filed by the appellant, Sant Baba Jaswant Singh and set aside the order appealed against insofar as the confiscation of the truck and imposing fine in lieu of confiscation is concerned. The amount of security against which the same was released provisionally, against which the fine in lieu of confiscation has been adjusted would be liable to be returned to the appellant. X X X X Extracts X X X X X X X X Extracts X X X X
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