9911796707
TMI Blog2024 (3) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... , Motihari on 06.01.2017. 2. Thereafter the appellant filed a petition before the competent authority for release of the seized truck which was provisionally released of the seized truck which was provisionally released by the competent authority on deposition of cash security of Rs.3,20,000/- and after execution of bond for full seizure value of the seized truck, as being directed by the Ld. Adjudicating Authority. 3. Thereafter a Show Cause Notice was received by the appellant under which the appellant along with others was required to show-cause on the proposal that as to why the seized truck should not be confiscated under Section 115(2) of the Customs Act, 1962 and as to why penalty should not be imposed upon the appellant under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rception and seizure of the truck by customs officers. In face of this admission, the noticee no. 04 cannot profess ignorance regarding hiring and use of his vehicle for transportation of goods by noticee no. 03 with the help of noticee no. 01. In fact, he has failed to prevent misuse of his vehicle in transportation of illegally imported goods. I find that the vehicle is liable for confiscation under Section 115(2) of the Customs Act, 1962. Since the vehicle has already been released to its owner i.e. noticee no. 04 on execution of bond for Rs.16,00,000/- and furnishing of cash security of Rs.3,20,000/-, redemption fine is imposable in lieu of confiscation under Section 125 of the Customs Act, 1962. The noticee no. 01 and 04 are liable f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d has suffered huge financial losses on account of seizure of the vehicle. 10. The Learned AR submits that the appellant's vehicle was seized and no proper documents available with the driver. Therefore, the appellant as the owner of the vehicle, is fully responsible for the acts of the driver. Hence, he submits that the appeal may be dismissed. 11. Heard both sides, perused the document available on record. 12. I find that the after the goods have been seized, the other noticees have not proceeded further against the confiscation, redemption fine and the penalty imposed on them. The Department has confiscated beatul Nut of Rs.8,80,000/-. From the records, it is not clear as to whether the same has been auctioned off and value has been r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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