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of <h1>Appeal partially allowed in smuggling case, truck confiscation upheld but fine reduced.</h1> <h3>SANJAY KR. JAIN Versus COLLECTOR OF CUSTOMS, DELHI</h3> SANJAY KR. JAIN Versus COLLECTOR OF CUSTOMS, DELHI - 1995 (78) E.L.T. 77 (Tribunal) The appeal was filed against the confiscation of a truck used in smuggling goods. The tribunal upheld the confiscation but reduced the fine from Rs. 75,000 to Rs. 50,000, citing changes in the law. The appeal was partially allowed to reduce the fine.
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