1996 (9) TMI 249

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;Though adjournment is asked for by the appellants, considering the facts and circumstances by not granting the adjournment, the matter is taken up for hearing. 2. A truck containing contraband goods was intercepted. On detailed search thereof, it was found that the truck was loaded with soda ash bags consigned to the present appellant and underneath thereof some packages containing contr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "covered" by the said soda ash bags. For the purpose of attracting the provision of Section 119 of the Customs Act, 1962, there should be the articles that should have been used for the purpose of concealment of the smuggled goods. At the best the smuggled items in the truck were "covered" by the soda ash bags. The words "concealment" and "covering" have to be distinguished, when it comes to impl....