9911796707
TMI Blog2008 (10) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... tern Bench, Calcutta (hereinafter referred to as the Tribunal) to refer the following question of law for our determination : Whether the Appellate Tribunal has not grossly erred in allowing the appeal preferred by the respondent by way of setting aside the confiscation of the truck of respondent whereas the respondent who was owner of the truck in question failed to prove that the said truck ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant herein ? Whether in a case where the seized articles/materials were legally confiscated without interference with the order of confiscation relating to the seized articles/materials the Appellate Tribunal has not erred in setting aside the order of confiscation of truck in question that too without being proved by the truck owner on any cogent ground that his vehicle was used without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of Section 115 of the Customs Act. She submitted her show cause and contended that in normal course of transport business the truck was hired for transport of masoor dal from Kanpur to Raxaul and the truck having been intercepted even before it reached its destination, it cannot be said that the truck was used as a means of transport in the smuggling of any goods. Show cause filed by her did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur to Raxaul. Even before it reached Raxaul it was intercepted by the Customs Officials. There is no material excepting the ipse-dixit of the Customs authority on record to show that the dal, in question, was intended to be a smuggled to Nepal. In that view of the matter, we are of the opinion that the condition precedent for confiscation of the vehicle as provided under Section 115 of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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