1993 (10) TMI 191

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..... Shri Ravinder Jain, JDR, for the Respondents. [Order per : R. Jayaraman, Member (T)]. -  Both the appeals are against the same Order-in-Original No. 46/Addl. Collr./1984 (F. No. VIII/10-1/Addl. Collr./83), dated 5-7-1984 of Additional Collector of Customs & Central Excise, Ahmedabad. 2. In so far as the appellants before us are concerned, their appeals are only with regard to the o....

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....dla Free Trade Zone, they had sealed and despatched in a lorry bearing registration No. GTY 5865. However, after the lorry left, it is alleged that the driver of the lorry alongwith the cleaner and other occupants loaded some contraband goods in the lorry, when it was on its way to Bombay and these 100 bales of genuine export goods were used to camouflage the smuggled goods kept beneath. This truc....

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....ents are concerned. They did not have any knowledge or nexus with the alleged loading of contraband goods, when the lorry was in transit from Kandla to Bombay. The entire operation of loading of contraband packages and re-arrangement of the genuine goods over the contraband goods was done by the driver and the other staff attached to the lorry without the knowledge of the appellants M/s. Mafatlal ....

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.... leased out to somebody and the lorry was utilised by the driver and his staff for transporting smuggled goods. This point is not disputed. Hence the vehicle is liable to confiscation under Section 115(2) of the Act. However, the Additional Collector himself has taken note of the fact that the appellant's involvement or nexus with the contraband goods is not established and hence no penalty has be....