1978 (11) TMI 79

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.... 2. Government observe that under section 115 of the Custom Act of 1962, which has been made applicable to Central Excise cases also, a vehicle used for transporting non-duty paid goods is liable to confiscation unless the owner or his agent establishes that there was no connivance on his part. In the present case, the Appellate Collector himself has come to a conclusion that hiring of the tempo ....