2025 (6) TMI 1607

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....ppellant Shri Sourabh Chakravorty, Authorized Representative for the Respondent ORDER The present appeal has been filed by Shri Vinod Kumar Agarwal (hereinafter referred to as the "appellant") against the imposition of penalty to the tune of Rs.20,000/- (Rupees Twenty Thousand only) under Section 112 of the Customs Act, 1962 and the redemption fine of Rs.80,000/- (Rupees Eighty Thousand o....

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.... record to show that the vehicle in question had been involved in a smuggling or any other offence under the Customs Act. It is submitted that in the instant case, the vehicle was under the custody of the driver, who, without his knowledge, had used the vehicle for carrying the said goods. Further, it is contended by the appellant that the driver was not aware that the goods were smuggled in natur....

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.... 5. The Ld. Authorized Representative of the Revenue submits that the vehicle in question had been used for carrying Vietnamese Black Pepper and Arhar, smuggled from Nepal in breach of the Customs Act, 1962. Accordingly, he justified the order of confiscation of the said vehicle and submitted that the redemption fine has been rightly imposed thereon. In view of this, he also supported the imposit....

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.... record to substantiate the allegation that the appellant is also involved in the alleged offence, I hold that the truck carrying the said goods cannot be confiscated. Consequently, the redemption fine imposed in lieu of such confiscation is liable to be set aside. 7.2. I further observe that there is no proof that the appellant had played any role in the alleged offence, to warrant imposition ....