2008 (10) TMI 679

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....d to direct the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Calcutta (hereinafter referred to as the Tribunal) to refer the following question of law for our determination : "Whether the Appellate Tribunal has not grossly erred in allowing the appeal preferred by the respondent by way of setting aside the confiscation of the truck of respondent whereas the respon....

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....para 4 of the order of Appellate Tribunal is relevant to demonstrate the stand of applicant herein ? Whether in a case where the seized articles/materials were legally confiscated without interference with the order of confiscation relating to the seized articles/materials the Appellate Tribunal has not erred in setting aside the order of confiscation of truck in question that too without....

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.... show cause notice was given to her as to why the aforesaid truck be not confiscated in terms of Section 115 of the Customs Act. She submitted her show cause and contended that in normal course of transport business the truck was hired for transport of masoor dal from Kanpur to Raxaul and the truck having been intercepted even before it reached its destination, it cannot be said that the truck was....

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....ce in the submission of Mr.Singh. The truck was hired for transporting masoor dal from Kanpur to Raxaul. Even before it reached Raxaul it was intercepted by the Customs Officials. There is no material excepting the ipse-dixit of the Customs authority on record to show that the dal, in question, was intended to be a smuggled to Nepal. In that view of the matter, we are of the opinion that the condi....