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2009 (5) TMI 692

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..... r the Respondent. [Order]. The appellants filed this appeal challenging Order-in-Original No. 244/2008 CC (I) JNCH dated 1-10-2008 passed by the Commissioner of Customs (I), Nhava Sheva, wherein the redemption fine and penalty in theft case was imposed on the appellant. 2. The appellant submits that four truck trailers in question were used on 19-8-2007 by four drivers without knowledg .....

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..... ction 115(2) of the Customs Act, 1962. However, I give an option to M/s. Sai Sea Logistics (I) Pvt. Ltd. to pay fine of Rs. 5,00,000/- (Rupees Five Lakhs Only) in lieu of confiscation under Section 125 of Customs Act, 1962 to redeem the four trailers. (2) I impose penalty of Rs. 50,000/- (Rupees Fifty Thousand Only) on M/s. Sai Sea Logistics (I) Pvt. Ltd. and Rs. 25,000/- (Rupees Twenty Five Tho .....

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..... ed the records. 7. I found that the adjudicating authority has ordered the confiscation of the four truck trailers belonging to the appellant under Section 115(2) of the Customs Act, 1962 which is reproduced as under :- (2) Any conveyance or animal used as means of transport in the smuggling of any goods or in the carriage of any smuggled goods shall be liable to confiscation, unless the owner .....

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..... iable to confiscation. 9. From the records, it appears that these truck trailers were used for transporting in the containers which contained various goods. The adjudicating authority no where in the impugned order indicated that the above goods contained in the containers transported by the truck trailers were smuggled goods and were being smuggled. 10. The imposition of redemption fine and t .....

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