1996 (9) TMI 249

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..... nt is asked for by the appellants, considering the facts and circumstances by not granting the adjournment, the matter is taken up for hearing. 2. A truck containing contraband goods was intercepted. On detailed search thereof, it was found that the truck was loaded with soda ash bags consigned to the present appellant and underneath thereof some packages containing contraband goods were found. .....

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..... . For the purpose of attracting the provision of Section 119 of the Customs Act, 1962, there should be the articles that should have been used for the purpose of concealment of the smuggled goods. At the best the smuggled items in the truck were covered by the soda ash bags. The words concealment and covering have to be distinguished, when it comes to implementation of the provision of Secti .....

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