Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1996 (1) TMI 213

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... P.C. Jain, Member (T)]. - The Applicant, Shreemati Manju Agarwal, is an owner of a truck. The truck was found carrying the contraband goods worth Rs. 5.5 lakhs which have been ultimately confiscated by the adjudicating authority. The truck has also been confiscated with an option to the Applicant to redeem it on payment of Rs. 2 lakhs. She has also been imposed with a penalty of Rs. 1 lakh. Henc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hen the case was detected. He also submits that the truck is lying in the open and tyres and the machinery of the truck have deteriorated thereby causing a further loss. Learned Consultant, further submits that he had not denied the cavity of the truck but his case is that cavity was not built by the applicant. It might have been got built by the driver who hired the truck on a lease basis for pay .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ving regard to over-all facts and circumstances of the case. The fine of Rs. 2 lakhs cannot be termed on the high side. Penalty of Rs. 1 lakh is also fairly reasonable in view of the facts and circumstances of cavity in the truck. It is difficult to imagine, submits Shri learned JDR, the cavity could have been built without consent of the owner of the truck because it requires some amount of money .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the facts and circumstances of the case, we release the truck on pre-deposit of Rs. 50,000/- by the applicant and on execution of personal bond not to alienate the truck during the pendency of these proceedings. We also further direct that the truck shall be released to the applicant only after destruction of the cavity at the applicant's expenses in the presence of Assistant Commissioner of Cust .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates