Release of confiscated vehicle on fine required fresh examination under Customs Act provisions, leading to remand for reconsideration.

A mini lorry used to carry contraband goods was not finally ordered for absolute confiscation at this stage, because the claim for release on payment of fine under the proviso to Section 115(2) read with Section 125 of the Customs Act, 1962 required fresh examination. The Tribunal noted that the relevant statutory provisions and cited decisions had not been fully considered, and the matter was remanded for de novo adjudication after hearing the appellants and applying the correct legal framework.

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Issues: Whether the mini lorry used for carriage of contraband goods was liable to absolute confiscation under Section 115(2) of the Customs Act, 1962, or whether the matter required reconsideration of the claim for release on payment of fine under the proviso to Section 115(2) read with Section 125 of that Act.

Analysis: The appeal raised the contention that absolute confiscation of the vehicle was not warranted and that the statutory provisions governing release on payment of fine, along with the cited Tribunal decisions, had not been examined. The matter was also considered in light of the Revenue's no-objection to a remand for reconsideration of the relevant statutory provisions and authorities. The question of whether the vehicle should be released on appropriate fine required fresh examination by the adjudicating authority after hearing the appellants.

Conclusion: The matter was remanded for de novo consideration of the claim for release of the vehicle on appropriate payment of fine after taking into account the relevant provisions and after granting the appellants a hearing.

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