2010 (6) TMI 391

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....aig, SDR, for the Appellant.  [Order]. - This is an appeal by the Department against the order of the Commissioner (Appeals) No. 169/RPR-I/2007, dated 23-8-07. 2. Heard the learned SDR for the Department. None appears for the respondents in spite of notice. On earlier occasions also, none appeared for the respondents. 3. A show cause notice was issued proposing confisc....

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....f the truck holding that there was no evidence on record to show active involvement of the owner  of the truck in the clandestine activities of the manufacturing unit. 4. Learned SDR after reiterating the grounds of appeal also refers to the finding of the original authority that truck was used for transporting the goods clandestinely from the premises of the party and that the drive....

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.... or animal : Provided that where any such conveyance is used for the carriage of goods or passengers for hire, the owner of any conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine not exceeding the market price of the goods which are sought to be smuggled or the smuggled goods, as the case may be". The confiscation of the conveyance can be done whe....