2003 (11) TMI 435

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....ent. [Order]. -  Appellant has been imposed a penalty of Rs. 50,000/- under Section 112(b) of the Customs Act, 1962 and his Jeep Taxi No. GRW 7181 has been confiscated under Section 115(2) of the Customs Act, 1962 with an option to redeem the same on a fine of Rs. 50,000/-. 2. Brief facts which led to the liabilities under the Customs Act, 1962 relevant for this appellant are - ....

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....rein, who was the owner was driving the jeep Taxi and admitted to have agreed to transport the said persons up to Dhanera. 3. Commissioner found the gold to be liable to confiscation and as regards the jeep Taxi, found the same to be used for carrying the smuggled gold and then liable for confiscation under Section 115 of the Customs Act, 1962 and found the appellant, the driver of the jee....

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....he owner proves the use was without the knowledge or connivance of the owner or person incharge, the appellant herein in both stays, then the vehicle is not liable for confiscation. Since the pre-contest and knowledge is not established and cannot be even suspected in this case, the confiscation of the vehicle under Section 115(2) of the Customs Act, 1962 is not called for and is to be set aside. ....