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Issues:
1. Whether the confiscation of the vehicle is legal? 2. Whether the imposition of penalty on the appellant is legal? Analysis: 1. The judgment revolves around the appeal filed against the confiscation of a truck and imposition of a redemption fine and personal penalty. The Customs officers intercepted a vehicle carrying smuggled goods, leading to the confiscation of the truck and imposition of penalties. The appellant contended that neither he nor the driver had knowledge of the smuggled goods. The tribunal analyzed the case under Section 115(2) of the Customs Act, which allows confiscation of vehicles carrying smuggled goods unless the owner proves lack of knowledge. The tribunal found the appellant failed to prove lack of knowledge, leading to the affirmation of the confiscation. The tribunal reduced the redemption fine from Rs. 50,000 to Rs. 25,000 considering mitigating factors. 2. Regarding the penalty imposition, the tribunal found no evidence indicating the appellant's knowledge of the smuggled goods. The tribunal emphasized the lack of circumstances or statements proving the appellant's involvement. The tribunal noted the Additional Collector's failure to establish the appellant's liability for the smuggled goods. Consequently, the tribunal granted the appellant the benefit of the doubt and set aside the penalty of Rs. 2,000 imposed under Section 112 of the Customs Act, 1962. The appeal was disposed of in favor of the appellant based on the lack of evidence linking him to the knowledge of the smuggled goods.
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