2008 (1) TMI 736

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..... appeared on behalf of the respondents in spite of notice. 2. Revenue has filed this appeal against impugned order whereby the Commissioner (Appeals) has set aside the confiscation of truck and imposition of penalty on the owner of truck. The only contention of the Revenue is that as per provisions of Customs Act any conveyance or animal used as transport in smuggling of the goods shall be liabl .....

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