2006 (4) TMI 282

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Respondent. [Order]. This appeal is directed against the order in appeal dated 28-2-2005 whereby the vehicle used as conveyance was confiscated and penalties were imposed on the owners of the vehicle. 2. The brief facts of the case are that the customs authorities were handed over a Tata sumo which had third country origin goods along-with four persons including the driver. On invest .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ea that these goods were of smuggled nature were not proven but they have not claimed any ownership of the goods nor they could produce any documents regarding the licit ownership of the goods in India. In the absence of the any document to show that these third country origin goods were imported in to India legally, they have to be considered as smuggled goods. Since the appellant herein are only .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... came to their residence. Since it is on record that the appellants are giving on hire their vehicle for commuting people, no motive could be attached to this act. It was not in their knowledge that their vehicle would be used for transporting of the contraband goods, the penalties imposed on them under Section 112 of the Custom Act, 1962 are unwarranted. I set aside the penalties imposed on the ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X