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TMI Blog2018 (7) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... f the loading of the smuggled goods - it was also contended that SCN does not indicate the proper Section for confiscation of the goods - Held that:- Sub Section (2) of Section 115 provides any conveyance used as a 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 of the conveyance proves that it was so used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in her appeal. 2. Briefly stated the facts of the case are that on 18.07.2010 the Custom Officers of Anti Smuggling & Narcotics & Intelligence Unit, Customs Division Agartala intercepted two Trucks bearing Registration No. AS-01BC-4025 & AS-01CC-5955 at NH 45, Bishalgarh. On examination of the loaded Trucks, 7400 bottles of Phensedyl Cough Linctus (New) in each Truck was found with oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roper Section for confiscation of the goods. The Learned Advocate relied upon the decision of the Tribunal in the case of Munna Vs. Commissioner of Customs, Lucknow - 2003 (157) ELT 348 (Tri-Del). 6. The Learned D.R. for the Revenue reiterates the findings of the lower authorities. He submitted that the wrong quoting of the Section or none quoting of specific Section of the Customs Act in the Sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 115 provides any conveyance used as a 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 of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance. In the present case, the appellant herein, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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