TaxTMI 
TaxTMI 
2001 (11) TMI 631
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....ng Regn. No. HR-38/C-0766 was intercepted by the Officers of DRI, Varanasi on 24-9-98 at the Trade Tax Post, Naubatpur, Varanasi. On examination of the goods loaded on the truck, 30 bags of 'poppy seeds' of foreign origin concealed under 395 bags of 'Makhana' were found. On investigation, it was revealed that the truck was transporting 395 bags of Makhana booked by M/s. Singh & Sons, Purnea in the....
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....ver gave an option to the owner to redeem the same on payment of a fine of Rs. 1,50,000/-. The Commissioner further ordered for the confiscation of the truck under Section 115 (2) and gave an option to get the same redeemed on payment of a fine of Rs. 1 lakh. He also imposed penalties of Rs. 50,000/- each on Shri Satyanarayan, driver of the truck, Shri Sobha Lal Pandit, claimant of the Makhana and....
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....rovisions of Section 119 of Customs Act, 1962 any goods used for concealing smuggled goods shall also be liable for confiscation. In view of these clear provisions, the knowledge of the smuggled nature of the goods on part of the owner of the goods used for concealing such smuggled goods is not a condition precedent for the liability of the latter to confiscation. Though in the cited case of M/s. ....