Notice to recorded owner is essential before truck confiscation; absence of notice invalidated the confiscation order.

Confiscation of a truck could not be sustained where no show cause notice was issued to the recorded owner. The truck stood registered in the appellant's name, and that ownership was specifically reflected in the notice, but the Revenue did not dispute that the owner was never put to notice before confiscation. In these circumstances, the absence of notice to the owner was fatal to the confiscation order, and the confiscation was set aside.

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Issues: Whether confiscation of the truck could be sustained when no show cause notice was issued to its recorded owner.

Analysis: The ownership of the truck stood reflected in the registration book in the appellant's name, and this fact was specifically noticed in the show cause notice. The Revenue did not dispute that no notice was issued to the appellant before ordering confiscation. In the absence of notice to the owner, the confiscation order could not be sustained.

Conclusion: The confiscation of the truck was set aside and the appeal was allowed.

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