2000 (4) TMI 613

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..... in-original dated 17-8-1999 of Commissioner, Customs, Patna. The grievance of the appellant is that the adjudicating authority although exonerated the appellant holding that there was no direct or indirect evidence, he ordered confiscation of truck of which the appellant was the owner. 2. Shri A. Sinha, learned Consultant, submits that there is an apparent contradiction in the order of adjudicat .....

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..... icator is to take course to the terms of bond executed by the appellant instead of ordering confiscation of the vehicle and imposing a redemption fine of Rs. 1 lac. He, therefore, pleads that a great injustice has been done to the appellant. 3. Shri R.K. Roy, learned JDR submits that the lower authority is justified in ordering confiscation of the vehicle even though it is not available for conf .....

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..... bond but he cannot confiscate the vehicle as the same was not available before him. Shri Roy, learned JDR, in his rejoinder states that although the vehicle was provisionally released it is presumed that the vehicle is in possession of the Customs Authorities and, therefore, the order of confiscation of such vehicle is in order. 4. Heard both sides. The fact of provisional release to the impugn .....

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