2001 (6) TMI 663 - AT - Central Excise

Summary

The appeal was against the confiscation of a public bus due to suspected smuggling of goods. The appellant can redeem the bus by paying a fine of Rs. 50,000. The tribunal found no evidence of foreign origin or smuggled character of the goods. As nobody claimed ownership and there was no knowledge by the bus owner or driver, the confiscation was not justified. The tribunal set aside the confiscation and allowed the appeal.