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    <title>2006 (3) TMI 502 - CESTAT, KOLKATA</title>
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    <description>The court upheld the confiscation of two trucks under Section 115(2) of the Customs Act, 1962, due to the duty of road carriers to cooperate in investigations, despite the owner&#039;s claim of unawareness of contraband goods. The redemption fine was reduced from Rs. 1,20,000 to Rs. 80,000 based on the judge&#039;s discretion. The penalty under Section 112(b) was set aside due to insufficient evidence of the owner&#039;s knowledge of the goods. The judgment highlighted the owner&#039;s responsibility for their agents&#039; actions and the importance of cooperation in investigations involving confiscated goods.</description>
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    <pubDate>Fri, 31 Mar 2006 00:00:00 +0530</pubDate>
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      <title>2006 (3) TMI 502 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=118002</link>
      <description>The court upheld the confiscation of two trucks under Section 115(2) of the Customs Act, 1962, due to the duty of road carriers to cooperate in investigations, despite the owner&#039;s claim of unawareness of contraband goods. The redemption fine was reduced from Rs. 1,20,000 to Rs. 80,000 based on the judge&#039;s discretion. The penalty under Section 112(b) was set aside due to insufficient evidence of the owner&#039;s knowledge of the goods. The judgment highlighted the owner&#039;s responsibility for their agents&#039; actions and the importance of cooperation in investigations involving confiscated goods.</description>
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      <pubDate>Fri, 31 Mar 2006 00:00:00 +0530</pubDate>
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