TaxTMI 
TaxTMI 
2002 (1) TMI 839
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.... the appeals are being taken up together for disposal as they arise out of the same impugned order of the Commissioner of Customs, Patna vide which, apart from confiscating the seized ball bearings absolutely, he has confiscated the truck carrying the said ball bearings with an option to the owner to redeem the same on payment of redemption fine of Rs. 60,000/-. In addition, the personal penalty o....
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....d that he has agreed to carry the consignment of ball bearings at Rs. 1500/- as freight. The person who got ball bearings loaded in the truck told him that he would be following him in a Jeep and take the delivery of the goods at Biharsharif. He also deposed that he was not aware that the goods were of foreign origin and he did not know the person who contacted him for transportation of the goods.....
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....ation of the truck, he submits that neither the owner nor the driver who was person-in-charge of the vehicle knew that the ball bearings were of contraband character. He submits that the driver had agreed to transport as against freight and in the normal course of business. As such, the confiscation of the truck is not justified. 6. Shri T.K. Kar, ld. SDR appearing for the Revenue submits th....
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.... drivers agree to load the goods in their truck without preparation of documents so as to pocket the freight themselves without showing it to the owner, usually on their trip back to the destination. I also find that there is nothing in the impugned order to show that the driver loaded the said ball bearings in the truck knowing that the same were of foreign origin and were of smuggled character. ....