1992 (7) TMI 86

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....According to the petitioner, the motor vehicle had been given to one Rajvinder Kaur under an hire purchase agreement on good faith and in the usual course of business. The truck along with the goods were seized by the Customs Department on the allegation that unlawfully imported goods were being carried by this truck. A show cause notice was issued by the Customs authorities upon a number of perso....

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....sed is that the owner of the motor vehicle has not been given a notice. 3. On behalf of the respondent it has been alleged that the Accountant of the petitioner company appeared pursuant to the show cause notice and made submission. The show cause notice has been annexed. From the show cause notice it appears that the notice was served upon Jewan Mal Jangid, Accountant. The notice was not addre....