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2001 (7) TMI 235 - AT - CustomsExtract: .......him for simple purpose of transportation of the goods. In these circumstances, the confiscation of the truck under Section 115 of the Customs Act or imposition of penalty upon the appellant as a father of minor son owning the truck can be upheld. As such I set aside the impugned order and allow the appeal with consequential relief to the appellant.
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