2000 (7) TMI 95

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stands, is as follows : Notice was issued under Section 124 of the Customs Act, 1962 (for short the Act), inter alia, requiring the petitioner to show cause as to : (a) why the seized silk yarn of third country origin should not be confiscated under Section 111(d) read with Section 118 of the Act for having been brought into India in violation of Notification No. 9/96, dated 22nd January, 1996 issued under Section 11 of the Act read with Section 3 of the Foreign Trade (Development & Regulations) Act, 1992 (for short the Foreign Trade Act); (b) why the PVC scrap of Indian origin should not be confiscated under Section 119 of the Act for having been used for concealment of smuggled silk yarn of third country origin; (c) why the truck beari....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ower of attorney given and he had engaged the driver. Order of the Commissioner was challenged by the petitioner and Yashpal Singh Bhadoria before CEGAT. Both of them took the stand that whatever was alleged to have been done, was without their knowledge and/or consent. So far as question of leviability of penalty in terms of Section 112(b) of the Act is concerned, CEGAT, inter alia, recorded the following finding : "xxxxxxxxxxxxxxxxxxxx In the instant case, there is no material on record to show that the two appellants were concerned with the carrying, removing, depositing etc. or in any other manner dealing with the smuggled goods with the knowledge or with reason to believe that the goods are liable to confiscation under Section 11....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hich he knows or has reason to believe are liable to confiscation under Section 111 shall be liable…….. 115. Confiscation of conveyances : The following conveyances shall be liable to confiscation : (1) xxxxxxxxxxxxxxxxxxxxx (2) Any conveyance or animal used as a means of transport in the smuggling of any goods or in the carriage of any smuggled goods shall be liable to confiscation, unless the owner of the conveyance or animal proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance or animal." 5. The owner of the conveyance is required to prove that it was used in the carriage of any smuggled goods or as means of transport in the s....