1996 (9) TMI 249

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..... appellants, considering the facts and circumstances by not granting the adjournment, the matter is taken up for hearing. 2. A truck containing contraband goods was intercepted. On detailed search thereof, it was found that the truck was loaded with soda ash bags consigned to the present appellant and underneath thereof some packages containing contraband goods were found. The soda ash bags .....

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..... purpose of attracting the provision of Section 119 of the Customs Act, 1962, there should be the articles that should have been used for the purpose of concealment of the smuggled goods. At the best the smuggled items in the truck were "covered" by the soda ash bags. The words "concealment" and "covering" have to be distinguished, when it comes to implementation of the provision of Section 119 of .....

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