1980 (8) TMI 93

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..... non-duty paid tobacco without a valid T.P.I. The Driver of the Truck as well as the owner of the tobacco was penalised and the Truck was confiscated with an option for its redemption on payment of a fine of Rs. 5000/-. 3. The petitioner who is the owner of the Truck has contended that the Truck was used without his knowledge and that the temporary driver of the Truck was under a bona fide impres .....

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..... scation of the Truck notwithstanding the fact of absence of mens rea on the part of the owner could not be said to be bad in law. However having regard to the facts and circumstances of the case, Government reduces the fine in lieu of confiscation from Rs. 5000/- to Rs. 2000/- only and modify the order-in-appeal accordingly. The revision application is otherwise rejected. - - TaxTMI - TMITa .....

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