TaxTMI 
TaxTMI 
2006 (1) TMI 35
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....r (Appeals) under the impugned order. 2. It is the case of the Revenue that truck No. PB 10 N 9692 used for transportation of 10.220 MT of steel ingots on 28-3- 2001 cleared without any proper invoice and without payment of duty was confiscated under Section 115 of the Customs Act, 1962. The claim of the owner of the truck that they were not aware of the issuance of any improper invoice and evas....
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....d out that the respondents owned the truck but they have no knowledge about alleged contravention on part of M/s. A.P.S. Associates (P) Limited. The department has not stated the circumstances which prove that the owner of the truck was personally involved or had knowledge about improper issuance of invoice & evasion of duty on the part of M/s. A.P.S. Associates (P) Ltd., Ludhiana. 4. I have cons....
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....the driver for covering the distance of 40 K.M. in 15 and half hours when it was intercepted on 28-3-2001. The whereabouts of the truck for the period from 17.30 hours on 27-3-2001 to 9.00 hrs. on 28-3-2001 were not explained. Thus, it is clear that it was the responsibility of the driver who was person in charge of the vehicle to give explanation for such a delay. The director of M/s. APS Associa....
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....under Section 12 of the Central Excise Act. The order of the Commissioner (Appeals) dropping confiscation of the truck by relying upon the decision of Madhya Pradesh High Court in the case of Bhimraj Rathore v. Collector of Central Excise, Indore - 1994 (74) E.L.T. 810, is not in order as in the said decision the Hon'ble High Court has held that discrepancy was only in quantity shown in the invoic....