1982 (12) TMI 215

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..... itioner is proprietor of a transport company known as the New Bar Transport Company and owns truck No. PNA-4669. The said transport company carries on the business of transporting goods to and from Amritsar to other places in the country and has its office at Amritsar. 2. M/s Balbir Singh Sons, Karyana Merchants of Dal Mandi, Amritsar, got booked on 3-12-1969 in the office of the Transport C .....

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..... as served with a show cause notice, dated 17-1-1979 (Annexure P-2) by the Superintendent (Technical) Customs, Amritsar. He replied to the show cause notice, but the Deputy Collector, vide his order dated 20-4-1970 (Annexure P-4) confiscated the truck along with its goods and gave the owner of the truck an option to redeem the truck on payment of ₹ 7000/- as fine. Appeal before the Appellate .....

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..... thorities have given cogent reasons and the circumstances under which the truck was stopped. When the truck was stopped, the occupants of the truck opened fire and then they escaped under the cover of darkness. If the truck was being driven in the normal course of business, there was no need to open fire by the occupants of the truck on the Naka party. They would have stopped the truck and explain .....

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