1999 (2) TMI 178

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.....S. Sangia, JDR, for the Respondents. [Order per : P.C. Jain, Vice President]. - Relevant facts for disposal of this appeal are as follows :- 2. On 7-1-1982 certain goods namely corrugated boxes were seized from a Truck owned by the appellant herein. The goods were seized in transit. The driver of the truck produced a Challan issued by ITC located in Boxwell House. It is admitted by ....

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....as become final. 4. It is on the basis of the aforesaid facts that Revenue has upheld the confiscation of the Truck and imposition of redemption fine. 5. Ld. Advocate Shri Gopal Prasad for the appellant submits that the appellant's Driver i.e. the person incharge of the Vehicle was not aware at the time of the seizure that the goods belonging to ITC belonged to Boxwell India. In th....

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.... He, therefore, submits that redemption fine imposed in lieu of confiscation of the Truck may be set aside, or in any case be reduced. In other words he prays for allowing the appeal and setting aside the impugned order in so far as the present appellant is concerned. 6. Opposing the contentions ld. JDR Shri R.S. Sangia submits that the finding of the Adjudicating authority that Boxwell In....

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..... Advocate's submission is that at the time of seizure no knowledge could be attributed to the driver that Boxwell India and ITC are one and the same or that the owner Ms. Karuna Gulab Chand also knew that Boxwell India and ITC are one and the same. To our mind, this submission carries a lot of force. Boxwell India is managed by Mr. Gulab Chand which is a Pvt. Ltd. Co. and ITC is owned by the wife....