1982 (12) TMI 215

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.... Petitioner. Mr H.S. Brar, Advocate, for the Respondents. JUDGMENT The petitioner is proprietor of a transport company known as the New Bar Transport Company and owns truck No. PNA-4669. The said transport company carries on the business of transporting goods to and from Amritsar to other places in the country and has its office at Amritsar. 2.  M/s Balbir Singh & Sons, Karyana Me....

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....staff. The truck along with its goods was seized by the Customs authorities. The petitioner was served with a show cause notice, dated 17-1-1979 (Annexure P-2) by the Superintendent (Technical) Customs, Amritsar. He replied to the show cause notice, but the Deputy Collector, vide his order dated 20-4-1970 (Annexure P-4) confiscated the truck along with its goods and gave the owner of the truck an ....

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....ke the notice defective. The Deputy Collector, the Appellate authorities and the Revisional authorities have given cogent reasons and the circumstances under which the truck was stopped. When the truck was stopped, the occupants of the truck opened fire and then they escaped under the cover of darkness. If the truck was being driven in the normal course of business, there was no need to open fire ....