https://www.taxtmi.com/caselaws?id=74772 The appeal challenging the absolute confiscation of a truck under the Customs Act was rejected. The appellant, who had sold the truck and relinquished ownership, failed to respond to the show cause notice or participate in the hearing. The Tribunal emphasized that since the actual purchaser and the bank did not contest the confiscation, the appellant, having transferred all rights, could not challenge it. The Collector's finding that the truck was used for smuggling, coupled with the appellant's inaction, supported the decision to uphold the confiscation order. Thus, the appellant's lack of standing led to the rejection of the appeal. en-us Tue, 13 Dec 1988 00:00:00 +0530 Fri, 10 Jun 2011 18:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74772 The appeal challenging the absolute confiscation of a truck under the Customs Act was rejected. The appellant, who had sold the truck and relinquished ownership, failed to respond to the show cause notice or participate in the hearing. The Tribunal emphasized that since the actual purchaser and the bank did not contest the confiscation, the appellant, having transferred all rights, could not challenge it. The Collector's finding that the truck was used for smuggling, coupled with the appellant's inaction, supported the decision to uphold the confiscation order. Thus, the appellant's lack of standing led to the rejection of the appeal. Case-Laws Customs Tue, 13 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74772