1993 (10) TMI 193

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....ri K.M. Mondal, SDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - There is a delay in filing the appeal. The applicants are transport carriers, whose truck has been ordered confiscation for alleged transportation of certain goods without payment of duty. The applicants have not been issued with a show cause notice and even the copy of the order in original has not been addre....

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.... notice to point out that the truck seized was provisionally released to M/s. Aey Gee Bros and they must have restored the truck to the transport operators, the present applicants. The show cause notice was therefore issued to M/s. Aey Gee Bros. and the order of confiscation was also passed. On a query from the Bench, whether the present applicants need not have filed the appeal being the owner of....