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    <title>1994 (3) TMI 221 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the confiscation of the truck due to its deliberate use for smuggling with the owner&#039;s consent. The penalty imposed was reduced from Rs. 20,000 to Rs. 5,000. The absolute confiscation order was set aside, allowing the Department to retain Rs. 25,000 from the cash security as a fine in lieu of confiscation, and directing the release of the executed bond.</description>
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    <pubDate>Wed, 16 Mar 1994 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=83210</link>
      <description>The Tribunal upheld the confiscation of the truck due to its deliberate use for smuggling with the owner&#039;s consent. The penalty imposed was reduced from Rs. 20,000 to Rs. 5,000. The absolute confiscation order was set aside, allowing the Department to retain Rs. 25,000 from the cash security as a fine in lieu of confiscation, and directing the release of the executed bond.</description>
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      <pubDate>Wed, 16 Mar 1994 00:00:00 +0530</pubDate>
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