1963 (10) TMI 4

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....n perusing the petition and that affidavit filed in support thereof the order of the High Court dated 7-9-1961 and made herein, and the counter affidavit filed herein and the records in D.A. Dis. VIII/10/289/58-59 Cus. Adj. 053979E 17-9-1959 on the file of the Collector of Central Excise, Madras relating to the order dated 17-9-1959 and comprised in the return of the respondent herein to the writ ....

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....ued to him to show cause why the car used for the removal of the gold jewellery should not be confiscated under Section 167(8) of the Sea Customs Act read with section 168 of the Act. The petitioner tendered some explanation, to the contents of which it is not necessary to refer. Finally, the Collector of Central Excise made an order confiscating the car. He permitted the owner to redeem the car o....

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.... learned counsel that the department is required to establish any mens rea in a case of this kind. Section 168 renders every means of conveyance used in the removal of any goods liable to confiscation under the Act equally liable to confiscation. It is settled law that vehicles so employed are "condemned" and it is not necessary in such a case that it should be further established that the owner o....

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.... the car and directed the "owner" to redeem the car on payment of a fine. Even in the preamble to the order, the fact that a show cause notice had been given to the owner, is not mentioned. It is clear, therefore, that the very purpose for which a show cause notice was issued to the petitioner, the owner of the car, has been defeated and the owner has been deprived of the property, that is, the ca....