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2016 (12) TMI 1102 - CESTAT KOLKATAConfiscation of seized truck, imposition of redemption fine and penalty - Held that: - In terms of Section 115(2) of the Customs Act, 1962, any conveyance used as a means of transport in the smuggling of any goods shall be liable for confiscation only when it was so used in the knowledge of the owner, his agent or person in charge of the conveyance - The Adjudicating Authority observed that the noticees have admitted in their statements that Urea was loaded on the seized vehicle in their conscious knowledge - confiscation is valid - however redemption fine and penalty reduced.
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