Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

2009 (5) TMI 692

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri N.A. Sayyad, JDR, for the Respondent. [Order]. - The appellants filed this appeal challenging Order-in-Original No. 244/2008 CC (I) JNCH dated 1-10-2008 passed by the Commissioner of Customs (I), Nhava Sheva, wherein the redemption fine and penalty in theft case was imposed on the appellant. 2. The appellant submits that four truck trailers in question were used on 19-8-2007 by f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der confiscation of the four trailers belonging to M/s. Sai Sea Logistics (I) P. Ltd. under Section 115(2) of the Customs Act, 1962. However, I give an option to M/s. Sai Sea Logistics (I) Pvt. Ltd. to pay fine of Rs. 5,00,000/- (Rupees Five Lakhs Only) in lieu of confiscation under Section 125 of Customs Act, 1962 to redeem the four trailers. (2) I impose penalty of Rs. 50,000/- (Rupees F....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....all the loading containers on the truck trailers which were hired from the appellant. 6. Heard and perused the records. 7. I found that the adjudicating authority has ordered the confiscation of the four truck trailers belonging to the appellant under Section 115(2) of the Customs Act, 1962 which is reproduced as under :- (2) Any conveyance or animal used as means of transp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y conveyance or animal used as means of transport in the smuggling of any goods or in the carriage of any smuggled goods shall be liable to confiscation. 9. From the records, it appears that these truck trailers were used for transporting in the containers which contained various goods. The adjudicating authority no where in the impugned order indicated that the above goods contained in th....