2002 (12) TMI 532

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.... This appeal has been filed by the Regional Manager, UPSRTC, Faizabad for setting aside of redemption fine of Rs. 1,00,000/- imposed through the Order-in-Original dated 19-9-97 by the Commissioner in respect of Bus No. UP-42A/8557. 2. The above said bus had been ordered to be confiscated under Section 115(2) of the Customs Act, as the same was found carrying computer parts of Japanese and Si....

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....s who had been required to pay redemption fine for seeking redemption of the bus. To meet with this objection, it has been argued by the counsel that the appellant is a Regional Manager of UPSRTC, who is owner of the bus and as such, is competent to file an appeal. 4. In my view, the objection raised by the learned JDR deserves to be sustained. Admittedly, UPSRTC is owner of the bus which ha....