1999 (9) TMI 329

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....or the Respondent. [Order]. - A personal penalty of Rs. 50,000/- has been imposed on the appellant who is the owner of the truck which has also been confiscated under the provisions of Section 115 of the Customs Act, 1962 with an option to the appellant to redeem the same on payment of redemption fine of Rs. 50,000/-. The said truck was found to be carrying silk yarn of foreign origin which ....

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....summons for interrogation at the initial stage though he had appeared subsequently before the authorities. From this fact, the adjudicating authority has concluded that the appellant was involved in the smuggling activities. He submits that for the purposes of imposition of penalty, the knowledge on the part of the appellant as regards the loading of the goods and their smuggling character, is a c....

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....evenue has opposed the prayer for the appellant and has reiterated the reasoning of the adjudicating authority. As regards the confiscability of the truck, he submits that the same is sustainable inasmuch as the truck has been found to be carrying contraband silk yarn. Thus the provisions of Section 115 of the Customs Act, 1962 have rightly applied by the adjudicating authority. 5. After c....

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....e basis for imposing any penalty upon him. In these circumstances, I do not find any justifiable reason for imposition of penalty. The same is accordingly set aside. 6. As regards the confiscability of the truck, I agree with the contention of the ld. JDR that the liability arises under Section 115 of the Customs Act as the said truck was used for transportation of the contraband goods. Th....