2003 (11) TMI 435

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a penalty of Rs. 50,000/- under Section 112(b) of the Customs Act, 1962 and his Jeep Taxi No. GRW 7181 has been confiscated under Section 115(2) of the Customs Act, 1962 with an option to redeem the same on a fine of Rs. 50,000/-. 2. Brief facts which led to the liabilities under the Customs Act, 1962 relevant for this appellant are - (i) Deesa Rural Police intercepted five persons on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be liable to confiscation and as regards the jeep Taxi, found the same to be used for carrying the smuggled gold and then liable for confiscation under Section 115 of the Customs Act, 1962 and found the appellant, the driver of the jeep Taxi to have concerned himself in the alleged act of carrying the smuggled gold which he know or had reason to believe liable to confiscation , therefore he impo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... annot be even suspected in this case, the confiscation of the vehicle under Section 115(2) of the Customs Act, 1962 is not called for and is to be set aside. (c) As regards penalty under Section 112(b), since no knowledge of having consented to transport the alleged gold claiming it to be smuggled is arrived at, the penalty cannot be upheld on the appellant. The same is to be set aside. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X