2018 (7) TMI 344

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....e for the Appellant (s) Shri S. K. Naskar, A.C. (A.R.) for the Respondent (s) ORDER Per Shri P. K. Choudhary: The appellant is the owner of Truck Registration No. AS-01 BC 4025. She has filed this appeal against imposition of Redemption Fine of Rs. 1 Lakh as mentioned in her appeal. 2. Briefly stated the facts of the case are that on 18.07.2010 the Custom Officers of Anti Smuggling ....

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....rused the appeal records. 5. The main contention of the Learned Advocate appearing on behalf of the appellant is that the owner of the Truck herein, had no knowledge of the loading of the smuggled goods. It is also contended that the Show Cause Notice does not indicate the proper Section for confiscation of the goods. The Learned Advocate relied upon the decision of the Tribunal in the case of ....

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....the lower authorities that these were attempted to export to Bangladesh illegally. The Commissioner (Appeals) observed that the driver of the Truck, knowing fully well, loaded the impugned goods attempting to export to Bangladesh. Section 115 of the Customs Act, 1962 provides confiscation of conveyances. Sub Section (2) of Section 115 provides any conveyance used as a means of transport in the smu....