2002 (2) TMI 1015

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Both the above-named appellants are the joint owner of a truck which has been confiscated by the adjudicating authority with an option to them to redeem the same on payment of redemption fine of Rs. 1.00 lakh (Rupees one lakh) under the provisions of Section 125 of the Customs Act, 1962. 2. After hearing Shri P.R. Biswas, learned Consultant for the appellants and Shri A.K. Pandit, learned J.D.R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was so used without the knowledge or the connivance of the owner himself, or his agent and the person in charge of the conveyance, the same shall not be liable to confiscation. The adjudicating authority in the impugned Order has given a finding that there is nothing on record to suggest that the owners of the vehicles were involved in the said act of smuggling. By observing so, no penalty has be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X