Fictitious consignments justified confiscation, while the redemption fine was reduced on the overall facts.

Goods transported on fictitious invoices and a transporter habitually booking consignments in the names of fictitious consignors were treated as sufficient to infer knowledge and justify confiscation of the goods and vehicle. The repeated similar incidents supported the finding that confiscation was warranted on the facts. However, the overall circumstances justified interference with the penalty component, and the redemption fine was reduced from Rs. 30,000 to Rs. 20,000.

---

---

Issues: Whether confiscation of the goods and truck was justified on the basis of fictitious consignments and whether the redemption fine required reduction.

Analysis: The goods were found to have been transported on fictitious invoices, and the transporter was held to have been habitually involved in booking consignments in the names of fictitious consignors. Repeated similar incidents were treated as showing knowledge on the part of the transporter, supporting confiscation of the goods and vehicle. At the same time, the overall facts and circumstances warranted interference with the quantum of fine.

Conclusion: Confiscation was upheld, but the redemption fine was reduced from Rs. 30,000 to Rs. 20,000, partly in favour of the assessee.

---