2000 (9) TMI 196

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....th the sides. 2. The appellant is a transporter and hires the other persons' trucks for the purposes of transportation. The appellant is aggrieved with confiscation of the jute bales alleged to have been used for concealing the foreign origin goods and imposition of personal penalty upon him. The contention of Shri K.P. Dey, ld. Advocate is that merely because the jute bales were found to be in t....

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....aring the submissions made by Shri V.K. Chaturvedi, ld. SDR, I find the contention of Shri Dey to be appropriate. The Tribunal has observed in the case of Mazda Chemicals that there is a difference between concealment and coverage, when it comes to implementation of the provisions of Section 119 of the Act. Merely because the soda ash bags in that case were used for covering the contraband goods, ....