Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2002 (7) TMI 188

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) imposed upon the appellant, I take up the appeal itself with the consent of both the sides. The appellant is owner of the truck which was intercepted by the customs officers and was found to be loaded with imported silk yarn. On seeing the officers, the driver of the vehicle fled away. The goods were seized along with the vehicle. On adjudication, the truck was confiscated with an option to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. As such I do not find any justifiable reason for imposition of personal penalty upon the appellant. 4. As regards the confiscation of the truck, Shri Saha fairly agrees that it is not only the owner, but the person in-charge of the vehicle which has to show that the truck was being used without his knowledge, for non-confiscation of the same. In the present matter it was the driver who loaded .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates