2000 (10) TMI 598

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....ant company is aggrieved with that portion of the impugned Order of the Commissioner of Customs, Patna, vide which he has confiscated the Truck bearing Registration No. DL-IG-6245 and the said Truck has been confiscated by the Commissioner on the ground that the same was used for transportation of the smuggled goods namely, Poppy Seeds of third country origin. He has not imposed any redemption fin....

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.... of that, the Revenue has not made any efforts to get in touch with them. However, when they came to know about the seizure and the subsequent confiscation of the truck, they approached the Commissioner taking their claim of ownership of the truck and release of the same to them. 3. I find that the appellants have approached the Revenue by way of an affidavit only on 24-4-2000, whereas the i....