TaxTMI 
TaxTMI 
2001 (5) TMI 306
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....ppellants is the owner of the Truck No. UP-53-B-2068. On 3-8-1998, silk yarn of foreign origin valued at Rs. 6,19,200.00 were recovered from the above mentioned truck. The silk yarn as well as the truck were taken into possession. The Commissioner of Customs vide adjudication Order No. 22/CCP/LKO/98, dated 11-9-1998 confiscated the silk yarn of foreign origin as well as the truck. The appellant fi....
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....668/98-NB (SM) has become infructuous. Therefore, the same is dismissed. 3. Heard both sides. 4. The contention of the appellant is that he is the owner of the truck and one Shri Kapildeo was working as driver of the truck. The submission of the appellant is that he has no knowledge regarding the transportation of foreign goods by the driver. The contention of the appellant is that the....
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....ce on record to link the appellant with the smuggled goods. Therefore, the personal penalty imposed on the appellant is not sustainable and set aside. 7. In respect of confiscation of the truck, the Section 115(2) of the Customs Act provides that any conveyance used as a means of transport in the smuggling of any goods or in the carriage of any smuggled goods shall be liable to confiscation,....