TaxTMI 
TaxTMI 
2000 (1) TMI 478
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....al is against the impugned order of Commissioner, Customs, Patna vide he has inter alia confiscated the truck with an option to the appellant to redeem the same on payment of redemption fine of Rs. 1.0 lac. 2. Shri P.K. Sengupta, learned Consultant appearing for the appellant submits that the said truck was found to be loaded with foreign origin goods by the Custom Officers on its intercepti....
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....fect that he would have earned more than the normal fare by carrying the contraband goods. This fact submits the learned SDR is a pointer towards knowledge of the driver about contraband items. The adjudicating authority has also observed that on being questioned about the consignment loaded in the vehicle by the officers, the driver who was the person in-charge of the vehicle at the material time....
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....ying the goods that driver was told about smuggled character of the goods. I do not find any merit in the above argument of Shri Sengupta. The driver has himself in his statement given to the officer admitted that he was aware of the contraband items and that is why fare more than the normal was charged by him. It is also on record that at the time of interception the driver has reported the truck....