2000 (1) TMI 427

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..... [Order per : Gowri Shankar, Member (T)]. The appeal is against the order of the Commissioner confiscating under Section 115 of the Customs Act, 1962, which has been made applicable to proceedings under Central Excises Salt Act, 1944, the tempo van owned by the appellant permitted to be redeemed on payment of fine. 2. The Commissioner found that the tempo van was used to carry the good .....

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..... of the invoice showing payment of duty, he has taken reasonable precaution. It is not really expected of him that he would verify from the manufacturer of the goods that duty had correctly been paid by debit to the personal ledger account or by any means. What the law expects is that there should be a reasonable precaution taken by the driver or owner of the vehicle. This in our view, has been don .....

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