2002 (7) TMI 546

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..... the confiscation of truck under the provisions of Section 115 (2) of the Customs Act, 1962. The appellant is the owner of the truck and has been given an option to redeem the same on payment of redemption fine of Rs. 1 lakh (Rupees one lakh only). 2. It is seen from the impugned order passed by the Commissioner, Patna that he has recorded that the appellant was not involved in the act of smuggl .....

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..... himself, his agent, if any, and the person in charge of the conveyance. In the present case, owner has been held to be un-knowledgeable about the use of truck for the said purposes, by the Commissioner himself. The driver s statement was also not there to show that the truck was so used with his knowledge. In the circumstances, I am of the view that the confiscation of the truck is not warranted. .....

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