2001 (1) TMI 389

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....er]. -  In this appeal, filed by Shri Amarjeet Singh, the issue involved is whether his truck is liable for confiscation and whether penalty is imposable on him under the Customs Act. 2. Shri A.C. Jain, ld. Advocate, mentioned at the outset that he is not challenging the smuggled nature of the goods carried in his truck No. UP 78B/0266. He, further, mentioned that his truck went to....

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....hat it does not mean that he had directed the driver to load the smuggled goods; that in any case Shrikant had not deposed that he (the Appellant) had directed him to load the impugned goods. The ld. Advocate read out the statements of Shrikant in support of his contention. The ld. Advocate also mentioned that the Appellant did not have any knowledge of contraband goods loaded in his truck; that n....

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....ed in his statement dated 28-10-1997 that the Appellant told him to load the smuggled goods at Motihari. The ld. DR emphasised that there are sufficient circumstantial evidence against the Appellant and as such penalty is imposable upon him under the Customs Act. 4. I nave considered the submissions of both the sides. The driver Shrikant was the person in charge of the vehicle at the time ....