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2015 (11) TMI 381 - AT - CustomsConfiscation of goods - transportation of smuggled goods - Improper documents - Whether appellants had prior knowledge of the Smuggled nature of the seized garlic of Chinese origin - Imposition of redemption fine - Held that:- Appellants have denied to have prior knowledge of the smuggled nature of seized garlic of Chinese origin. For confiscation of vehicle knowledge of the owner of the vehicle or the person in charge of the vehicles is required as per Sec -115 of the Custom Act 1962 - It is observed from the case records that use of vehicles for transporting garlic of Chinese origin is established for which no claimant has come forward and even the drivers also had no document of licit import of the seized garlic. Drivers of the vehicles definitely had knowledge of the contraband and smuggled nature of garlic. That is why the drivers ran away and never came forward during investigation. There is thus nothing irregular regarding confiscation of said vehicles & their release on payment of redemption fine. No interference is therefore called for regarding confiscation / redemption of vehicles order passed by the Adjudicating authority. Correct residential details of the drivers were not maintained by the owners when they were giving vehicles valued more than ₹ 10 lakh to the drivers. No registration papers or driving license copies were found in the vehicles. For more than six months from the date of seizure & interception none of the owners made any attempt to locate their trucks when the same were in the possession of the department. - Only after the owners were traced out with the help of reports from DTO s did the appellants came forward to claim provisional release of vehicles. - Accordingly, order passed by the Adjudicating authority is well reasoned/justified and no interference is called for in the adjudication order - Decided against assessee.
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