2000 (7) TMI 503

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.... Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  All the 11 appeals are being disposed of by a common order as they arise out of the same impugned order of the Commissioner of Customs, Patna. The appellants are truck owners whose trucks have been confiscated by the impugned order with an option to them to redeem the same on payment of redemption fine of Rs. 50....

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.... Kanpur to a place near the border, is not offence and confiscation of the trucks was not justified. 3. We have heard Shri R.K. Roy, ld. JDR, who defends of the order of the Commissioner in confiscating the trucks in question. 4. After careful consideration of the submissions made from both the sides and after going through the impugned order, we find that the conveyance can be con....

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....d for carrying goods for smuggling purposes". However, it is not specified as to what precaution, the owners were required to take at the time of hiring of the trucks for the purposes of transportation of the dal which is of Indian origin and the transportation of which is a common factor amongst traders. As such, we hold that in the absence of any specific finding of the Commissioner reflecting u....