TaxTMI 
TaxTMI 
2006 (3) TMI 655
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....re directed against the Order-in-Original dated 28-10-2004, wherein the Commissioner has confiscated the trucks used for movement of goods, suspected to the smuggled and gave an option for redemption of the same on payment of redemption fine and also imposed penalty. 2. The relevant facts that arise for consideration are that two trucks were seized by the Police Authorities at Nepal Border s....
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....manded the matter back to the adjudicating authority to pass order according to the provisions of Section 115 in respect of absolute confiscation of the truck. The adjudicating authority in the remand order, followed the direction of the Tribunal and has confiscated the truck with an option to redeem the same on payment of redemption fine by the owner of the truck, but upheld the penalty imposed b....
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....t. Ltd. 4. Ld. DR for the Revenue submits that the role of the owners in these cases is not free from doubt. Inasmuch as that the owners never co-operate with the authorities in producing the drivers of the truck which would have helped to investigate the matter properly. In the absence of any co-operation from the owner, it has to be presumed that they were abetting the crime. 5. Cons....
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.... been concluded from the statement of the driver that they were not involved in the smuggling, it can be presumed that the owners were also aware of the movement of the trucks and the goods therein. It is also to be noted that both the owners of the trucks did not produce their drivers before the authorities, which could have solved the mystery of the goods which was loaded in the truck. 6. ....