TaxTMI 
TaxTMI 
2000 (5) TMI 694
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....G.R. Sharma, Member (T)]. - In the impugned order ld. Collector had confiscated 415 packages of Indian tea held to be used for concealing smuggled goods. 2. The facts of the case are that the Customs authorities intercepted Truck No. HR-38-B/2529 near a roadside Dhaba on Lucknow-Faizabad high- way on 30-6-1998 on the basis of a specific information. When enquiries were being conducted to a....
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....ned and in turn the goods got loaded in another truck No. HR-38-B-2529. 3. Shri S.C. Jindal, ld. Counsel appearing for Eastern Road Carriers Ltd. on the question of confiscation of 415 packets of Indian tea submits that the appellants had undertaken to transport 415 packets of Indian tea from Siliguri to Chandigarh. He submits that this was the bona fide act of transport of goods; that they ....
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....smuggled goods shall also be liable to confiscation. He submits that it is not the knowledge of the transporter but the goods which are used for concealing become tainted goods. He, therefore, submits that since 415 packages of Indian tea were used for concealing the smuggled goods, therefore, they have been correctly confiscate. 5. We have heard the rival submissions. We find in the instant....