2002 (7) TMI 506

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..... r]. The appellants are aggrieved with the confiscation of the ready-made garments under the provisions of Section 119 of the Customs Act, 1962 with an option to them to redeem the same on payment of redemption fine of Rs. 2.00 lakhs (Rupees two lakhs). 2. I have heard Shri S. Dasgupta, learned Advocate for the appellants and Shri A.K. Pandit, learned J.D.R. for the Revenue. 3. As per the .....

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..... oner of Customs (Prev.), Ahmedabad reported in 1996 (88) E.L.T. 767 (Tribunal). It has been observed in para 4 of the said judgment that in a truck where contraband as well as legal items are loaded in such a way that the contraband articles were kept at the bottom and were covered by the legal goods, the same will not amount to concealment of the smuggled goods. At the best, it can be said that t .....

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