9911796707
TMI Blog1999 (12) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... i J.M. Kennedy, JDR, for the Respondent. [Order]. I find that present stay petition praying for dispensing with the condition of payment of redemption fine and staying operation of the impugned order is not maintainable inasmuch as the redemption fine is not required to be deposited in terms of the provisions of Section 35F. Accordingly while holding that stay petition is not maintainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation had deposed that they had nothing to do with loading and unloading of the goods on day to day basis which was the job of their transporter C F agents. In the impugned order the Commissioner has observed that the appellants have not connived in their aforesaid act of concealment. He has further confiscated the goods under Section 119 of the Act with an option to the appellants. 2. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing carried in the same truck which was hired by their C F agent for carrying their goods. As such the confiscation of the goods was not justified. 3. Countering the argument Shri J.M. Kennedy, learned JDR submits that Section 119 does not require any intention on the part of the owner of the goods which can be confiscated on the simplicitor ground that the same has been used for concealing s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of the liril soap cartons and the owners of the smuggled goods. In the case of Mazda Chemicals it has been held that Section 119 of the Act can be pressed into service only when the goods had actually been used for concealment of the contraband items and for not of coverage of the same. As such following the ratio of the Tribunal s decision relied upon by the learned Advocate I set aside the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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