9911796707
TMI Blog1999 (2) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... Vice President]. Relevant facts for disposal of this appeal are as follows :- 2. On 7-1-1982 certain goods namely corrugated boxes were seized from a Truck owned by the appellant herein. The goods were seized in transit. The driver of the truck produced a Challan issued by ITC located in Boxwell House. It is admitted by both sides that Boxwell House has two factories. 1. Boxwell India; an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the confiscation of the Truck and imposition of redemption fine. 5. Ld. Advocate Shri Gopal Prasad for the appellant submits that the appellant s Driver i.e. the person incharge of the Vehicle was not aware at the time of the seizure that the goods belonging to ITC belonged to Boxwell India. In the mind of the Driver, ITC was a different concern and he duly produced a delivery challan of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be set aside, or in any case be reduced. In other words he prays for allowing the appeal and setting aside the impugned order in so far as the present appellant is concerned. 6. Opposing the contentions ld. JDR Shri R.S. Sangia submits that the finding of the Adjudicating authority that Boxwell India and ITC are one and the same Unit and the ITC a dummy of Boxwell India has become final, in vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Boxwell India and ITC are one and the same or that the owner Ms. Karuna Gulab Chand also knew that Boxwell India and ITC are one and the same. To our mind, this submission carries a lot of force. Boxwell India is managed by Mr. Gulab Chand which is a Pvt. Ltd. Co. and ITC is owned by the wife of Mr. Gulab Chand. The knowledge of the goods being manufactured in the 2 factories and that they are o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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