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of <h1>Mini lorry for smuggling: Confiscation or fine? Commissioner to reassess.</h1> <h3>NAGARJUNA FINANCE LTD. Versus COMMISSIONER OF CUS. & C. EX., TRICHY</h3> The case was remanded for the Commissioner to re-evaluate if a mini lorry used for smuggling contraband goods should be subject to absolute confiscation ... Confiscation - Absolute confiscation - Conveyance The judgment considered whether a mini lorry used for smuggling contraband goods is liable for absolute confiscation under the Customs Act, 1962. The appellant, a financier of the lorry, argued for release on payment of fine. The matter was remanded for re-consideration by the Commissioner to determine if the vehicle should be released on payment of a fine.
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