9911796707
TMI Blog1991 (3) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... . A show cause memo was issued on 30th October 1990 in which the truck has been valued at Rs. 1 lakh. It appears from the statement enclosed in the Show Cause Notice that according to the driver the contraband goods were loaded in the said truck on the instructions of one Kasem alias Kasem Bhai of Katapukur, Ramayan Road, Calcutta-88. The said Kasem was stated to be the owner of the truck. It also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onds has been directed as matter of policy, "in view of the provisions of Section 115(2) of the Customs Act, 1962 under which the adjudicating authority is bound to give an option to the owner to redeem the vehicles for payment of fine in lieu of confiscation and also in view of the difficulty regarding the upkeep of the vehicles." 2. This circular has not been challenged by the respondents. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e truck since May 1990 in view of the circular issued by the Collector. No distinction has been drawn in the circular between a case where a show cause notice has been issued and a case where it has not. The claim of the respondents cannot exceed the value of the said truck even if the adjudication proceedings are decided against the petitioners, and the truck is directed to be confiscated under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) The petitioners are to give their answer to the Show Cause Notice by 25-3-1991. (4) The concerned authority will hear and dispose of the matter within a period of 2 weeks thereafter i.e., by 8th April 1991. In default of the petitioners answering the Show Cause Notice or if they do not participate in the adjudication proceedings, the concerned authority will be at liberty to proceed ex par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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