2003 (8) TMI 371

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..... ndent. [Order]. - In this Appeal filed by Shri Rajender Kumar, the issue involved is whether the truck owned by him is liable to confiscation under the provisions of Customs Act. 2. Shri A.C. Jain, learned Advocate, submitted that the truck in question has been confiscated as Misc. goods such as cardamom, medicinal powder, cartons containing spectacles frames, gas cylinders etc. were seiz .....

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..... nature of the goods is sine qua non for confiscation of the truck; that there is no finding recorded in the impugned Order that owner or his agent had knowledge that the goods undertaken for transport were smuggled one; that as per the finding of the Commissioner that the driver was told only about the evasion of sales tax and not smuggled nature of the goods. He relied upon the decision in the c .....

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..... llant can not claim that the goods were loaded in his truck without the knowledge or connivance of his agent. 4. I have considered the submissions of both the sides. It has not been disputed by the Revenue that the truck and the cleaner of the truck were only told about the involvement of evasion of sales tax. There is no finding to show that the driver or the cleaner had any knowledge that .....

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