9911796707
TMI Blog2001 (11) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... yer for decision on merits. Accordingly, I have heard the learned JDR, Shri A.K. Mondal for the Revenue and have gone through the impugned Order. 2. The appellant is aggrieved with the confiscation of his truck and imposition of personal penalty of Rs. 5,000.00 (Rupees five thousand) upon him. The appellant is the driver-cum-owner of the truck which was intercepted by the Customs Officers and wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item and is non-notified under the provisions of Section 123 of the Customs Act, 1962. The same are being imported into India freely. There is no evidence on record to reflect upon the knowledge of the appellant in support of the Department s findings as regards the contraband character of the ball-bearings. As such, it cannot be said that merely because the goods were loaded in the truck with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observation, the driver-cum-owner was not having any knowledge of the ball-bearings being contraband items, and the truck cannot be confiscated under the provisions of Section 115(2) of the Customs Act, 1962. Accordingly, I set aside the confiscation of the truck as also the imposition of penalty upon the appellant and allow his appeal with consequential reliefs to him. Stay Petition also stands d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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