TaxTMI 
TaxTMI 
1998 (10) TMI 110
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....r the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal of Shri Nepal Singh is directed against the confiscation of his truck under adjudication Order No. 45/95 of the Commissioner of Customs, Lucknow dated 12-9-1997. The truck was confiscated as the same was used in the smuggling of dry ginger from Nepal to India. The adjudication order also confiscates dry ginger under Secti....
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.... of Nepalese origin. He contended that in the facts of the case, there is no material to hold that the owner of the truck or his agent were aware of the offending nature of the goods in question, thus permitting confiscation of the truck. 3. Countering the arguments of the appellant, Shri H.K. Saran, ld. SDR submits that the co-driver of the truck, Shri Brij Mohan had stated to the customs....
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....er was not of Nepalese origin and this finding has not been challenged by the importer of the ginger or other parties concerned with the offence. He also submitted that it is of significance that the driver and the co-driver and other parties punished under the common adjudication order have not filed appeals. 4. In his reply, ld. Advocate of the appellant submits that the responsibility o....
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....t of the CEGAT in Vijay Kumar v. C.C., Delhi [1996 (78) E.L.T. 62 (Tribunal)] wherein confiscation of conveyance was set aside in the absence of evidence that the owner of the truck or his agent or person incharge of the truck was not found to be having any knowledge of the truck being used in the carriage of smuggled goods. 5. We have perused the records of the case and have considered th....