2001 (7) TMI 235

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....day's notice of hearing having been sent well in advance. Accordingly, I have heard Shri A.K. Chattopadhyaya, learned JDR for the Revenue. 2. After dispensing with the condition of pre-deposit of personal penalty of Rs. 5,000/- (rupees five thousand only) I take up the appeal itself as the issue lies in a narrow compass. 3. Penalty of Rs. 5,000/- has been imposed upon the appellant on the gr....

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.... neither justified nor warranted. It has been contended that no notice was served upon the owner of the truck in question. 4. After considering the pleas taken by the appellant and the argument advanced by the learned JDR I find that the truck in question has been confiscated on the finding that the same was found to carry smuggled cardamom. However, after going through the impugned order, ther....