1988 (12) TMI 271

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....llant. Shri KM. Mondal, SDR, for the Respondent. [Order per : K. Gopal Hegde, Member (J)]. - This appeal arises out of and is directed against the order-in-original bearing No. 3/Collr./1986, dated 31-1-1986 passed by the Collector of Customs (P), Gujarat, Ahmedabad. 2.  The subject of challenge in this appeal is the absolute confiscation of the truck GTY-6245. Shri Bodke, appeari....

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....bmission of Shri Bodke that there was neither any evidence nor allegation in the show cause notice that the truck in question was used in the smuggling or in the carriage of smuggled goods and as such the same is not liable to confiscation. Therefore, the order of absolute confiscation passed by the Addl. Collector is bad in law. Incidentally, it was submitted by Shri Jagasia that the bank to whic....

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....d under Section 108 the appellant did not state that the truck in question did not become liable to confiscation. On the other hand, the tenure of the statement was that since he had parted with the ownership as well as possession, he was in no way liable for penalty. 5.  The Collector recorded a specific finding that the truck in question was used in the carriage of the contraband goods. ....

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....n the personal hearing. If the purchaser of the truck had not paid the full consideration, the Tribunal is not the forum for enforcement of that liability or on that ground the appellant who had not challenged the liability of the truck for confiscation could urge that the Collector's order should be set aside insofar as it relates to the truck. He had parted with his right, title and interest. It....