Confiscation of conveyance for duty-evasion stands despite absence of mens rea, though redemption fine may be reduced.

Confiscation of a truck used to carry non-duty paid tobacco without a valid transport permit was not vitiated by the owner's absence of mens rea where the vehicle's involvement in the offence was undisputed, so the confiscation was upheld. The authority also considered the redemption fine in lieu of confiscation excessive on the facts and reduced it, scaling the amount down from 5000 to 2000. The legal effect is that admitted use of a conveyance in duty evasion can sustain confiscation even without proving the owner's mens rea, while the redemption fine may still be moderated according to the circumstances.

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Issues: (i) whether confiscation of the truck used for carriage of non-duty paid tobacco without a valid T.P.I. was vitiated by the owner's absence of mens rea; (ii) whether the redemption fine in lieu of confiscation required reduction.

Issue (i): whether confiscation of the truck used for carriage of non-duty paid tobacco without a valid T.P.I. was vitiated by the owner's absence of mens rea.

Analysis: The truck was admittedly used in the carriage of non-duty paid tobacco without a valid T.P.I., and the factual involvement of the vehicle in the offence was not disputed. On those facts, the absence of mens rea on the part of the owner was held not to invalidate the confiscation of the vehicle.

Conclusion: Confiscation of the truck was upheld and the plea based on absence of mens rea failed.

Issue (ii): whether the redemption fine in lieu of confiscation required reduction.

Analysis: Having regard to the facts and circumstances, the amount fixed in lieu of confiscation was considered excessive and was reduced by the authority.

Conclusion: The redemption fine was reduced from Rs. 5000 to Rs. 2000.

Final Conclusion: The confiscation of the truck was maintained, but the redemption fine was scaled down, leaving the revision application successful only to that limited extent.

Ratio Decidendi: Confiscation of a conveyance used for an admitted duty evasion is not defeated merely by the owner's absence of mens rea, though the redemption fine may be moderated on the facts.

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