1998 (3) TMI 382

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..... sides. 2. Ld. Representative, Shri S.V.R. Sastry has submitted that the excess stock of 2.90 mts. of I S twisted bars belonged to some one else. Therefore, no liability to confiscation of the goods and the truck arises. He also submits that fines in lieu of confiscation of goods and of truck at Rs. 20,000/- and Rs. 5,000/- respectively are too harsh when duty involved on the goods is to the tu .....

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..... R cannot be challenged. He, therefore, prays for dismissing the appeal. 4. I have carefully considered the pleas advanced from both sides. I agree with the submission of the ld. JDR, as pointed out by him, that the appellant has been shifting its stand. Accordingly, carriage of the excess stock of twisted bars of iron steel in the truck is proved. Both the goods and the truck are liable to be .....

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