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2015 (1) TMI 159 - AT - CustomsDetention of trucks - Trucks carrying smuggled goods - Imposition of penalty & redemption fine - Held that:- During the course of the investigation, a statement of the appellant is recorded and as per the statement, it is mentioned that the driver i.e. Shri Nagesh Vithal approached Mahananda Transport on the direction of Wilfred Transport Margoa for delivery of some goods. The owner of M/s. Mahananda Transport took his truck for loading; that they are concerned with transport of goods loaded by their transport agent and they are not concerned with the contents of the packages; that the driver was unaware of the contents of the packages or their origin; the goods were loaded from the container which according to him lies under the customs control; that they are innocent and the truck was used for earning freight charges only. This statement has not been controverted and being a truck owner, the appellant has transported the goods in good faith. Therefore, the confiscation of the truck is not required. Accordingly, redemption fine is also not required to be imposed. - Decided in favour of assessee.
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