https://www.taxtmi.com/caselaws?id=95950 The Tribunal allowed the appeal by remand, directing the Commissioner to determine the rightful owner of the truck involved in the case. The Commissioner's order for confiscation and fine was upheld, but the responsibility to ascertain ownership was emphasized as falling outside the Customs Act's scope. The case was remanded for a thorough examination of facts and legal provisions to resolve the ownership dispute, with a directive for a fair hearing and a final decision within three months. en-us Tue, 20 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 12:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95950 The Tribunal allowed the appeal by remand, directing the Commissioner to determine the rightful owner of the truck involved in the case. The Commissioner's order for confiscation and fine was upheld, but the responsibility to ascertain ownership was emphasized as falling outside the Customs Act's scope. The case was remanded for a thorough examination of facts and legal provisions to resolve the ownership dispute, with a directive for a fair hearing and a final decision within three months. Case-Laws Customs Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95950