https://www.taxtmi.com/caselaws?id=44992 An appeal under Section 130E of the Customs Act lies only where the Tribunal's order concerns the rate of duty or the value of goods for assessment; an order limited to reduction of redemption fine does not satisfy that jurisdictional , so the challenge is not maintainable. Relief against confiscation of a truck under Section 115(2) depends on proof that the vehicle was used without the knowledge or connivance of the owner, agent, or person in charge, and that burden must be discharged on the facts. On the stated facts, no basis existed to interfere with either confiscation or the redemption fine. en-us Tue, 01 Sep 1998 00:00:00 +0530 Wed, 07 Jul 2010 15:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44992 An appeal under Section 130E of the Customs Act lies only where the Tribunal's order concerns the rate of duty or the value of goods for assessment; an order limited to reduction of redemption fine does not satisfy that jurisdictional , so the challenge is not maintainable. Relief against confiscation of a truck under Section 115(2) depends on proof that the vehicle was used without the knowledge or connivance of the owner, agent, or person in charge, and that burden must be discharged on the facts. On the stated facts, no basis existed to interfere with either confiscation or the redemption fine. Case-Laws Customs Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44992