2002 (1) TMI 721

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....e Revenue has filed the present appeal against the order of the Commissioner of Customs (Appeals) vide which he has set aside the confiscation of the Truck with a redemption fine of Rs. 10,000.00 (Rupees ten thousand) on the ground that the show cause notice was not issued to the Finance Company from whom the assessee had purchased the truck under the Hire Purchase Scheme. The relevant paragraph o....

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....tice was issued to the Financier. Therefore, confiscation of the truck is not justified in the circumstances, without notifying the financier firm. Moreover, the Carrier Truck had been released provisionally on payment of Cash Security Deposit and Bond of Rs. 2 lakh and is not physically available. Moreover, wrongful employment of the carrier truck is not established vide police diary and panchaya....